Visitor Levy (Scotland) Act 2024 Explanatory Notes

Commentary on Provisions

Part 5 – Enforcement of the levy and penalties

Chapter 3 – Penalties
Section 64 – Failure to comply with time limit

103.This section provides that a person who fails to comply with a time-limited requirement does not become liable for a penalty under section 56 or 57 (penalties for failure to comply or obstruction) if they comply with the requirement within a further period allowed by the authorised officer.

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