OpenLegislation

Paragraph 54 I1

In section 192 (interpretation)—

(a)

in subsection (2)—

(i)

omit the definition of “devolved taxpayer”;

(ii)

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;”;

  • ““WRA-collected tax” (“treth a gesglir gan ACC”) means—

    1. (a)

      a devolved tax, or

    2. (b)

      the visitor levy.”;

(b)

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)