{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-191",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-191.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/191",
  "kind": "section",
  "number": "191",
  "heading": "Giving notices and other documents to WRA",
  "text": "(1) This section applies where a provision of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, the Welsh Tax Acts, or of regulations made under them, requires or permits a person to make a tax return or to give a notice or other document to WRA (whether the expression “give” or any other expression is used) (but see subsection (4)).\n(2) The tax return, notice or other document must—\n(a) be in such form,\n(b) contain such information,\n(c) be accompanied by such other documents, and\n(d) be given in such manner,\nas may be specified by WRA.\n(3) But subsection (2) is subject to any different provision made in or under the Welsh Tax Acts or the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025.\n(4) This section does not apply to any document given to WRA by the Welsh Ministers or the tribunal.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 191(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 53(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 191(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(a)(i); S.I. 2018/34, art. 2(b)(v)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 191(1) inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(a)(ii); S.I. 2018/34, art. 2(b)(v)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 191(2) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(b); S.I. 2018/34, art. 2(b)(v)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 191(3) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 69(c); S.I. 2018/34, art. 2(b)(v)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 191(3) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 53(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/191",
    "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."
}