Visitor Levy (Scotland) Act 2024 (asp 8)

Valid from 20/09/2024

Part 5 S Enforcement of the levy and penalties

Chapter 3 S Penalties

Penalty for failure to keep and preserve records S

54 Penalty for failure to keep and preserve records S

(1) A person (“P”) who fails to comply with section 28 in relation to a return is liable to a penalty as determined by a relevant local authority, subject to the following exception.

(2) No penalty is incurred if the relevant local authority is satisfied that any facts that it reasonably requires to be proved, and that would have been proved by the records, are proved by other documentary evidence provided to the authority.

Commencement Information

I1 S. 54 not in force at Royal Assent, see s. 79(2)