{
  "url": "https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-46",
  "json_url": "https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-46.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/46",
  "kind": "paragraph",
  "number": "46",
  "heading": null,
  "text": "In section 126 (reasonable excuse for failure to make tax return or pay tax or amount payable in respect of tax credit)—\n(a) in subsection (1), after “120” insert “, 120B, 120E or 120F, or (as the case may be) to a penalty point under section 120A,”;\n(b) in subsection (2), for “122A” substitute “122B”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 46 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/46",
    "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."
}