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Visitor Levy (Scotland) Act 2024

Section 73 – Registers of liable persons

112.This section allows a local authority to establish and maintain a register containing the names of all liable persons offering overnight accommodation, the addresses of all places at which overnight accommodation is provided, and other information the authority considers necessary.

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Explanatory Notes

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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