{
  "url": "https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-55",
  "json_url": "https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-55.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/55",
  "kind": "paragraph",
  "number": "55",
  "heading": null,
  "text": "In section 193 (index of defined expressions), in Table 1—\n(a) in the entry for “Devolved taxpayer”, in the second column, for “section 192(2)” substitute “section 81B(3)(c)”;\n(b) at the appropriate places insert—\n“\n“Devolved tax return” (“ffurflen treth ddatganoledig”)\nsection 117A(1)\n”;\n“\nPrincipal council (“prif gyngor”)\nsection 192(2)\n”;\n“\nPrincipal council that has decided to introduce the visitor levy (“prif gyngor sydd wedi penderfynu cyflwyno’r ardoll ymwelwyr”)\nsection 192(3)\n”;\n“\nTaxpayer (“trethdalwr”)\nsection 192(2)\n”;\n“\nVisitor accommodation provider (“darparwr llety ymwelwyr”) and VAP (“DLlY”)\nsection 117A(1) (and see also section 120G)\n”;\n“\nVisitor levy (“ardoll ymwelwyr”)\nsection 192(2)\n”;\n“\nVisitor levy return (“ffurflen ardoll ymwelwyr”)\nsection 117A(1)\n”;\n“\nWRA-collected tax (“treth a gesglir gan ACC”)\nsection 192(2)\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 55 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/55",
    "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."
}