{
  "url": "https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-48",
  "json_url": "https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-48.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/48",
  "kind": "paragraph",
  "number": "48",
  "heading": null,
  "text": "In section 128(2) (time limit for assessment of penalties under Chapter 2)—\n(a) in paragraph (a), after “tax return” insert “, other than where liability to the penalty arises under section 120B”;\n(b) after paragraph (a) insert—\n“(aa) in the case of liability to a penalty under section 120B (financial penalty where penalty points have been awarded), the filing date of the return in relation to which the penalty point that caused the visitor accommodation provider to reach the penalty threshold was awarded,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 48 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/48",
    "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."
}