{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-120E",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-120E.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/120E",
  "kind": "section",
  "number": "120E",
  "heading": "Financial penalty for failure to make visitor levy return within 6 months from filing date",
  "text": "(1) This section applies where a VAP’s failure to make a visitor levy return continues after the end of the period of 6 months beginning with the day after the filing date.\n(2) The VAP is liable to a penalty of £100 (regardless of whether the VAP has been awarded any unexpired penalty points, or is liable to any penalty points, in relation to the return in question or any other visitor levy return).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 120A-120H and cross-headings inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 42"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/120E",
    "retrieved_at": "2026-10-29T20:18:13.778220+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}