# Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, Paragraph 41


In section 120 (penalty for failure to make tax return within 12 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”;
(c) in subsection (2), after “make the” insert “devolved”.

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Source: https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/41 (the official version)
Page: https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.