Section 120G Penalty points and penalties: persons that have ceased to be a VAPF1

In sections 117A(2), 120A, 120E and 120F, references to a “visitor accommodation provider” (or a “VAP”) include a person that, by virtue of section 41 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), is subject to a requirement to make a visitor levy return.

In sections 120B to 120D, references to a “VAP” include a person that has ceased to be a VAP.