# Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, Paragraph 33


In section 58 (conditions for making WRA assessments), after subsection (4) insert—
“(5) For the purpose of subsection (3)(c), information is regarded as made available to WRA if—
(a) it is contained in a tax return,
(b) it is contained in any documents produced or information provided to WRA for the purposes of an enquiry into any such return, or
(c) it is information the existence of which—
(i) could reasonably be expected to be inferred by WRA from information falling within paragraph (a) or (b), or
(ii) is notified in writing to WRA by the taxpayer or a person acting on the taxpayer’s behalf.”

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Source: https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/33 (the official version)
Page: https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.