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Visitor Levy (Scotland) Act 2024

Visitor Levy (Scotland) Act 2024

2024 asp 8

Commentary on Provisions

Part 5 – Enforcement of the levy and penalties

Chapter 1 – Investigatory Powers
Section 43 – Restriction on inspection of documents

82.This section provides that an authorised officer may not inspect a document during an inspection if an information notice given at the time of the inspection could not require the occupier of the premises to produce the document (for example, if the document is legally privileged).

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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