226.This paragraph sets out that, other than the listed exceptions, where “devolved tax” appears in the TCMA 2016 the wording is to be replaced by “WRA-collected” tax. These amendments allow WRA to manage and collect the visitor levy, as well as the devolved taxes, under the same provisions within the TCMA 2016 (though in some instances the TCMA 2016 will apply differently in relation to the visitor levy, as opposed to the devolved taxes; this is addressed by the majority of the remainder of the amendments in this Part).
Schedule 2 – Amendments Relating to Parts 2 and 3 Part 2 Amendments Relating to Part 3 of This Act Paragraph 21 - Amendment of references to “devolved tax” etc. in the TCMA 2016