http://www.legislation.gov.uk/asp/2024/8/section/28AVisitor Levy (Scotland) Act 2024Statute Law Database2026-08-07Expert Participation2026-07-22 Part 4Chapter 228A1The Scottish Ministers may by regulations make provision for or in connection with the amendment of a return made under section 26.2Regulations under subsection (1) may, in particular, make provision for or in connection with—athe circumstances in which a liable person may make a request to a local authority for the amendment of a return,bthe procedure for making and determining the request (including any notices to be given),cthe circumstances in which a local authority may amend a return on its own initiative,dthe procedure for the making of an amendment by a local authority (including any notices to be given),ethe time limits within which functions conferred by the regulations are to be carried out,fthe delegation by local authorities of functions conferred on them by the regulations,gthe effect of an amendment of a return on the operation of provisions under this Act including—ian assessment under section 45 of a levy payable to which the return relates,iithe interest payable under section 66 on the amount of any unpaid levy,iiithe imposition of penalties (including interest) under Chapter 3 of Part 5.3Regulations under subsection (1) are subject to the affirmative procedure.S. 28A inserted (22.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), ss. 6(2), 16(3); S.S.I. 2026/198, reg. 2