# Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, Paragraph 40


In section 119 (penalty for failure to make tax return within 6 months from 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/40 (the official version)
Page: https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.