# Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, Paragraph 8: The Tax Collection and Management (Wales) Act 2016 (anaw 6)

Extent: E+W

In section 31 (audit)—
(a) in subsection (1)(b), for “Tax Statement” substitute “statement prepared under section 30”;
(b) in subsection (2), in both places it occurs, for “Tax Statement” substitute “the statement”;
(c) in subsection (4)—
(i) for “Tax Statement submitted under this section” substitute “statement submitted under subsection (1)(b)”;
(ii) in paragraph (a), for “Tax Statement” substitute “statement”.

---
Source: https://www.legislation.gov.uk/asc/2025/5/schedule/2/paragraph/8 (the official version)
Page: https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/schedule-2/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.