Visitor Levy (Scotland) Act 2024 (asp 8)

Part 4 S Returns and payment

Chapter 3 S Payment

29 Payment of levy S

(1) The levy payable in respect of a chargeable transaction must be paid to the relevant local authority.

(2) Where a return is to be made under section 26, the total amount of the levy payable for the relevant period must be paid at the same time as the return is made.

(3) The levy is treated as paid if arrangements satisfactory to the relevant local authority are made for payment of the levy.

Commencement Information

I1 S. 29 not in force at Royal Assent, see s. 79(2)

I2 S. 29 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2