116.This section ensures that if a VAP was subject to duties immediately before ceasing to be a VAP then they remain subject to those duties which in this context are the duties to make a return and if required, to make a levy payment to the WRA. Subsection (2) preserves the effect of certain provisions and subsection (3) sets out the position when the former VAP becomes a VAP again.
Commentary on Sections Part 3 – Visitor Levy Chapter 2 – Accounting for, and Payment of, the Levy Section 41 – Persons that have ceased to be a VAP: duties under this Chapter