Paragraph 4 The Tax Collection and Management (Wales) Act 2016 (anaw 6)I1I2
England and Wales
In section 18(1) (permitted disclosures)—
(a)
omit “taxpayer”;
(b)
after paragraph (j) insert—
“(k)the disclosure is of information acquired in connection with the functions of WRA under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), and it is made—
(i)to a principal council in connection with a function of the principal council, or
(ii)to the Welsh Ministers in connection with their functions under section 2 of the Development of Tourism Act 1969 (c. 51).”
Annotations
Commencement
- I1
Sch. 2 para. 4 not in force at Royal Assent, see s. 67(2)
- I2
Sch. 2 para. 4 in force at 1.10.2026 by S.I. 2025/1305, art. 2(v)