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Visitor Levy (Scotland) Act 2024
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66Interest on unpaid levy
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(1)Interest is payable on the amount of any unpaid levy from the day after the date on which the levy must be paid in accordance with section 29(2).
(2)If an amount is paid to the relevant local authority in respect of the unpaid levy, the amount on which interest is payable is reduced by that amount.
(3)Interest under this section is calculated at the rate specified in provision made under section 68.
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