Paragraph 14 The Tax Collection and Management (Wales) Act 2016 (anaw 6)I1I2
England and Wales
In section 182(7) (payment of penalties in the event of a review or appeal)—
(a)
omit the “or” after paragraph (a);
(b)
after paragraph (b) insert
“, or
(c)section 20 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).”
Annotations
Commencement
- I1
Sch. 2 para. 14 not in force at Royal Assent, see s. 67(2)
- I2
Sch. 2 para. 14 in force at 1.10.2026 by S.I. 2025/1305, art. 2(v)