# Tax Collection and Management (Wales) Act 2016, Section 120G: Penalty points and penalties: persons that have ceased to be a VAP


(1) 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.
(2) In sections 120B to 120D, references to a “VAP” include a person that has ceased to be a VAP.

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