# Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, Paragraph 4: The Tax Collection and Management (Wales) Act 2016 (anaw 6)

Extent: E+W

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).”

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Source: https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.