# Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, Paragraph 49: Amendments to Part 8 of the 2016 Act

Extent: E+W

In section 172 (appealable decisions)—
(a) in subsection (2), after paragraph (d) insert—
“(da) a decision relating to a penalty point for failure to make a visitor levy return (within the meaning of Part 5);
(db) a decision to issue a taxpayer notice, or to include a particular requirement in such a notice, where the tribunal did not approve the issuing of the notice;”;
(b) in subsection (3), in paragraphs (b)(i) and (c)(i), after “notice” insert “where the tribunal approved the issuing of the notice”.

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Source: https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/49 (the official version)
Page: https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.