Paragraph 54 I1
In section 192 (interpretation)—
in subsection (2)—
omit the definition of “devolved taxpayer”;
at the appropriate places insert—
““principal council” (“prif gyngor”) means a council for a county or a county borough in Wales;”;
““taxpayer” (“trethdalwr”) means a person liable to pay a WRA-collected tax;”;
““visitor levy” (“ardoll ymwelwyr”) has the same meaning as in Part 3 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00);”;
““WRA-collected tax” (“treth a gesglir gan ACC”) means—
- (a)
a devolved tax, or
- (b)
the visitor levy.”;
after subsection (2) insert—
“(3)For the purposes of this Act, a principal council has decided to introduce the visitor levy if it has published a notice under section 48 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 stating that it is going to introduce the visitor levy.”
Annotations
Commencement
- I1
Sch. 2 para. 54 in force at 19.9.2025, see s. 67(1)