Visitor Levy (Scotland) Act 2024

Valid from 20/09/2024

54Penalty for failure to keep and preserve recordsS
This section has no associated Explanatory Notes

(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

I1S. 54 not in force at Royal Assent, see s. 79(2)