# Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, Paragraph 39


In section 118 (penalty for failure to make tax return on or before filing date)—
(a) in the heading, after “make” insert “devolved”;
(b) in subsection (1), after “make a”, in both places it occurs, insert “devolved”.

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Source: https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/39 (the official version)
Page: https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.