{
  "url": "https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-44",
  "json_url": "https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-44.json",
  "legislation": "asc/2025/5",
  "legislation_title": "Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025",
  "legislation_url": "https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025",
  "path": "schedule/2/paragraph/44",
  "kind": "paragraph",
  "number": "44",
  "heading": null,
  "text": "In section 122 (penalty for failure to pay tax on time)—\n(a) in subsection (2), after paragraph (b) insert—\n“(c) in respect of an amount of visitor levy, is 5% of the amount of unpaid levy, but—\n(i) if 5% of the amount of unpaid levy is lower than £100, the penalty is £100;\n(ii) if 5% of the amount of unpaid levy is greater than £5000, the penalty is £5000.”;\n(b) in subsection (3), for “122ZA and 122A” substitute “122ZA, 122A and 122B”;\n(c) in Table A1, after item 2 insert—\n“\n2A\nVisitor levy\nAmount payable as a result of a visitor levy return.\nThe date falling 30 days after the filing date for the visitor levy return.\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 44 in force at 19.9.2025, see s. 67(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/44",
    "retrieved_at": "2026-10-29T20:17:41.785416+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}