{
  "url": "https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/section-25",
  "json_url": "https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/section-25.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": "section/25",
  "kind": "section",
  "number": "25",
  "heading": "Interpretation of Part",
  "text": "For the purposes of this Part—\n(a) an appeal is finally determined when—\n(i) it has been determined, and\n(ii) there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time);\n(b) a notice of the conclusions for a review is a notice issued under section 176(5), (6) or (7) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (carrying out of reviews);\n(c) “penalty notice” has the meaning given in section 19(1)(b).‍",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 25 not in force at Royal Assent, see s. 67(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 25(a)(b) in force at 1.10.2026 by S.I. 2025/1305, art. 2(l)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "wsi/2025/1305",
      "affecting_title": "The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (Commencement) Order 2025"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asc/2025/5/section/25",
    "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."
}