Part 3 S Introduction and administration of the levy

Process S

[F1 12B Regulations: further provision about deductions by liable persons from levy payable S

(1) The Scottish Ministers may by regulations make further provision for or in connection with local authorities permitting liable persons under section 12A(1) to deduct and retain an amount from the levy payable in respect of a chargeable transaction.

(2) Regulations under subsection (1) may, in particular, make provision about—

(a) local authorities disallowing the deduction and retention of such amounts in relation to relevant periods (within the meaning of section 26(4)),

(b) the procedure applying in connection with decisions of local authorities to disallow the deduction and retention of such amounts,

(c) time limits for payment of amounts of unpaid levy following decisions of local authorities to disallow the deduction and retention of such amounts,

(d) the effect of decisions of local authorities to disallow the deduction and retention of such amounts for the purposes of the imposition of penalties under Chapter 3 of Part 5.

(3) Regulations under subsection (1) may modify any enactment (including this Act).

(4) Regulations under subsection (1)—

(a) are subject to the affirmative procedure if they add to, replace or omit any part of the text of an Act,

(b) otherwise, are subject to the negative procedure.]

Textual Amendments

F1 Ss. 12A, 12B inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), ss. 2(2), 16(2)(a)