265.Paragraph 50 inserts a new section 187B into the TCMA 2016 in respect of Crown application in relation to the visitor levy and ensures that the TCMA 2016 binds the Crown (in the same way that the Act binds the Crown). Subsection (2) states that TCMA 2016 does not make the Crown criminally liable but it applies to persons in the service of the Crown as it would apply to other persons. Note: Section 187B is amended by Part 1 of this Schedule (see paragraph 16) to also apply in relation to WRA’s functions under Part 2 of the Act (register of visitor accommodation providers) in the same terms.
266.Paragraph 51 amends section 189(2) of the TCMA 2016 to provide that the regulation making power provided to the Welsh Ministers by the new section 24A of the TCMA 2016 is subject to the affirmative procedure in the Senedd.
267.Paragraph 52 amends section 190 of the TCMA 2016 regarding the issuing of notices by WRA to apply it in relation to this Act. Furthermore, the amendments provide that the address for the most recent tax return sent to WRA is also a proper address for the purposes of serving a notice. This new rule will apply to notices relating to the visitor levy and devolved taxes.
268.Paragraph 53 amends section 191 of the TCMA 2016, which relates to the giving of notices or information to WRA, for it to apply in relation to this Act.
269.Paragraph 54 amends section 192, the interpretation section of the TCMA 2016, to omit the definition of “devolved taxpayer” and include, “principal council”, “taxpayer”, “visitor levy” and “WRA-collected tax”. A new subsection is added to provide a definition of the point at which a principal council has decided to introduce the visitor levy in its area.
270.Paragraph 55 amends section 193 of the TCMA 2016 to insert additional terms into the index of defined expressions: “Devolved tax return”, “Principal council”, ”Principal council that has decided to introduce the visitor levy”, “Taxpayer”, “Visitor accommodation provider”, “Visitor levy”, “Visitor levy return” and “WRA-collected tax”.
Schedule 2 – Amendments Relating to Parts 2 and 3 Part 2 Amendments Relating to Part 3 of This Act Paragraphs 50 to 55 - Amendments to Part 10 of the TCMA 2016