Explanatory Notes

Visitor Levy (Scotland) Act 2024

2024 asp 8

5 July 2024

Commentary on Provisions

Part 5 – Enforcement of the levy and penalties

Chapter 1 – Investigatory Powers
Section 35 – Information notices: general restrictions

70.This section provides for some general restrictions on information notices, including that a person is required to produce a document only if it is in their possession or power (subsection (1)). In addition, an information notice may not require a person to produce a document if the whole of it originates more than 5 years before the date of the notice (subsection (2)).