175.Subsection (1) provides that the Welsh Ministers may issue guidance on the Act and any regulations made under it, but before issuing such guidance they must consult such persons as they consider appropriate.
176.Subsection (2) requires a principal council to have regard to any guidance issued under this section by the Welsh Ministers when exercising a function relating to the visitor levy.
Commentary on Sections Part 4 - Miscellaneous and General Provision Chapter 2 – Miscellaneous Section 61 – Guidance issued by the Welsh Ministers