http://www.legislation.gov.uk/asp/2024/8/section/12BVisitor Levy (Scotland) Act 2024Statute Law Database2026-08-07Expert Participation2026-07-22 Part 312B1The 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.2Regulations under subsection (1) may, in particular, make provision about—alocal authorities disallowing the deduction and retention of such amounts in relation to relevant periods (within the meaning of section 26(4)),bthe procedure applying in connection with decisions of local authorities to disallow the deduction and retention of such amounts,ctime limits for payment of amounts of unpaid levy following decisions of local authorities to disallow the deduction and retention of such amounts,dthe 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 5.3Regulations under subsection (1) may modify any enactment (including this Act).4Regulations under subsection (1)—aare subject to the affirmative procedure if they add to, replace or omit any part of the text of an Act,botherwise, are subject to the negative procedure.Ss. 12A, 12B inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), ss. 2(2), 16(2)(a)