# Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, Paragraph 35


In Part 3A of the 2016 Act—
(a) in section 81A(1) (meaning of “general anti-avoidance rule”), after “makes provision” insert “, relating to devolved taxes,”;
(b) before “taxpayer”, in each place it occurs, insert “devolved”.

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Source: https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/35 (the official version)
Page: https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.