Section 43 Principal council account for proceeds of the levyI1
England and Wales
(1)
A principal council that has introduced the levy must maintain a separate account for the proceeds of the levy.
(2)
In this Chapter, “proceeds of the levy” means the amount paid to a principal council by WRA under section 24A of the Tax Collection and Management (Wales) Act 2016 (payments of net proceeds of visitor levy to principal councils).
Annotations
Commencement
- I1
S. 43 in force at 19.9.2025, see s. 67(1)