# Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, Paragraph 21: Amendment of references to “devolved tax” etc. in the 2016 Act

Extent: E+W

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—
(a) section 1(ba) (overview of Act);
(b) section 12(2)(b) (which is amended by paragraph 22) (WRA’s main functions);
(c) section 18(1)(j) (permitted disclosures relating to Scottish devolved taxes);
(d) section 25 (which is amended by paragraph 26) (payments into Welsh Consolidated fund);
(e) section 26(2) (which is amended by paragraph 27) (Charter of standards and values);
(f) Part 3A (general anti-avoidance rule);
(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);
(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);
(i) in section 122(3), in Table A1, item 7 (penalty dates relating to general anti-avoidance rule);
(j) section 122A (further penalties for continuing failure to pay devolved tax);
(k) section 136(5) (potential lost revenue: balancing between devolved taxes);
(l) in section 192(2) (interpretation), in the definitions of—
(i) “devolved tax”;
(ii) “devolved taxpayer” (which is omitted by paragraph 54(a)(i));
(iii) “LTTA”;
(iv) “WRA-collected tax” (which is inserted by paragraph 54(a)(ii));
(m) section 193 (index of defined expressions).

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Source: https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/21 (the official version)
Page: https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.