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 3 – Penalties
Section 64 – Failure to comply with time limit

103.This section provides that a person who fails to comply with a time-limited requirement does not become liable for a penalty under section 56 or 57 (penalties for failure to comply or obstruction) if they comply with the requirement within a further period allowed by the authorised officer.