# Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, Paragraph 36: Amendment to Part 4 of the 2016 Act

Extent: E+W

In section 86 (taxpayer notices), for subsection (2) substitute—
“(2) Before issuing a taxpayer notice WRA may (but need not, subject to section 97(2)) apply to the tribunal for approval to issue the notice.”

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Source: https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/36 (the official version)
Page: https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.