Paragraph 44 I1

in subsection (2), after paragraph (b) insert—

“(c)

in respect of an amount of visitor levy, is 5% of the amount of unpaid levy, but—

(i)

if 5% of the amount of unpaid levy is lower than £100, the penalty is £100;

(ii)

if 5% of the amount of unpaid levy is greater than £5000, the penalty is £5000.”;

in subsection (3), for “122ZA and 122A” substitute “122ZA, 122A and 122B”;

in Table A1, after item 2 insert—

“

2A

Visitor levy

Amount payable as a result of a visitor levy return.

The date falling 30 days after the filing date for the visitor levy return.

”