Paragraph 15 The Tax Collection and Management (Wales) Act 2016 (anaw 6)I1I2
England and Wales
In section 183 (disposal of reviews and appeals in respect of information notices)—
(a)
after subsection (2) insert—
“(3)In this section, a reference to an information notice includes a reference to a notice under section 12 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).”;
(b)
in the heading, after “information notice” insert “and notices under section 12 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025”.
Annotations
Commencement
- I1
Sch. 2 para. 15 not in force at Royal Assent, see s. 67(2)
- I2
Sch. 2 para. 15 in force at 1.10.2026 by S.I. 2025/1305, art. 2(v)