{
  "url": "https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-21",
  "json_url": "https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-21.json",
  "legislation": "asc/2025/5",
  "legislation_title": "Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025",
  "legislation_url": "https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025",
  "path": "schedule/2/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": "Amendment of references to “devolved tax” etc. in the 2016 Act",
  "text": "For “devolved”, in each place it occurs in the 2016 Act (and subject to the other amendments provided for in this Schedule), substitute “WRA-collected”; but not in the following provisions—\n(a) section 1(ba) (overview of Act);\n(b) section 12(2)(b) (which is amended by paragraph 22) (WRA’s main functions);\n(c) section 18(1)(j) (permitted disclosures relating to Scottish devolved taxes);\n(d) section 25 (which is amended by paragraph 26) (payments into Welsh Consolidated fund);\n(e) section 26(2) (which is amended by paragraph 27) (Charter of standards and values);\n(f) Part 3A (general anti-avoidance rule);\n(g) section 117A (which is inserted by paragraph 37) (interpretation and application of Part 5 of the 2016 Act in relation to the visitor levy);\n(h) sections 118 to 120, and the italic heading that precedes them (those provisions are amended by paragraphs 38 to 41) (penalty for failure to make tax return);\n(i) in section 122(3), in Table A1, item 7 (penalty dates relating to general anti-avoidance rule);\n(j) section 122A (further penalties for continuing failure to pay devolved tax);\n(k) section 136(5) (potential lost revenue: balancing between devolved taxes);\n(l) in section 192(2) (interpretation), in the definitions of—\n(i) “devolved tax”;\n(ii) “devolved taxpayer” (which is omitted by paragraph 54(a)(i));\n(iii) “LTTA”;\n(iv) “WRA-collected tax” (which is inserted by paragraph 54(a)(ii));\n(m) section 193 (index of defined expressions).",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 21 in force at 19.9.2025, see s. 67(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/21",
    "retrieved_at": "2026-10-29T20:17:41.785416+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."
}