# Tax Collection and Management (Wales) Act 2016, Section 120D: Changing frequency of filing of returns when provider has penalty point


A VAP that has one or more unexpired penalty points may not change the frequency with which they make visitor levy returns (as to which, see section 37 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00)).

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/120D (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-120D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.