OpenLegislation

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)