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Visitor Levy (Scotland) Act 2024
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Visitor Levy (Scotland) Act 2024, Section 62 is up to date with all changes known to be in force on or before 15 March 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 62:
- s. 14(1)(i)(vi)-(xiii) inserted by S.S.I. 2026/116 reg. 3(2)(d)
- s. 14(1)(i)(iv) repealed by S.S.I. 2026/116 reg. 3(2)(c)
- s. 14(1)(i)(ii) words repealed by S.S.I. 2026/116 reg. 3(2)(b)
- s. 14(1)(ia)-(ic) inserted by S.S.I. 2026/116 reg. 3(3)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 14(1)(i)(vi)-(xiii) inserted by S.S.I. 2026/116 reg. 3(2)(d)
- s. 14(1)(i)(iv) repealed by S.S.I. 2026/116 reg. 3(2)(c)
- s. 14(1)(i)(ii) words repealed by S.S.I. 2026/116 reg. 3(2)(b)
- s. 14(1)(ia)-(ic) inserted by S.S.I. 2026/116 reg. 3(3)
62Assessment of penaltiesS
This section has no associated Explanatory Notes
(1)Subsection (2) applies where—
(a)a person becomes liable for a penalty under this Chapter, and
(b)the relevant local authority decides to impose a penalty in respect of that liability.
(2)The relevant local authority must—
(a)assess the penalty, and
(b)notify the person.
(3)An assessment of a penalty under this Chapter must be made within the period of 12 months beginning with the date on which the person became liable to the penalty, subject to subsections (4) and (5).
(4)In a case involving an information notice against which a person may appeal, an assessment of a penalty under section 56 or 57 must be made within the period of 12 months beginning with the latest of the following—
(a)the date on which the person became liable to the penalty,
(b)the end of the period in which notice of an appeal against the information notice could have been given, and
(c)if notice of such an appeal is given, the date on which the appeal is determined or withdrawn.
(5)An assessment of a penalty under section 59 must be made—
(a)within the period of 12 months beginning with the date on which the inaccuracy first came to the attention of an authorised officer, and
(b)within the period of 6 years beginning with the date on which the person became liable to the penalty.
Commencement Information
I1S. 62 not in force at Royal Assent, see s. 79(2)
I2S. 62 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
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