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Visitor Levy (Scotland) Act 2024
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71Reviews
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(1)The Scottish Ministers must by regulations make provision for and in connection with reviews by a relevant local authority of—
(a)decisions made by the authority in connection with the operation of a VL scheme,
(b)enforcement action taken by the authority under Chapter 1 of this Part,
(c)penalties imposed by the authority under Chapter 3 of this Part.
(2)Regulations under subsection (1) may, in particular, make provision for or in connection with—
(a)the procedure to be followed in connection with reviews,
(b)the manner in which reviews are to be conducted,
(c)the time limits within which reviews are to be conducted,
(d)the circumstances under which reviews are to be conducted,
(e)the powers of authorities in conducting reviews,
(f)the steps that may be taken by authorities following the outcome of reviews,
(g)the postponement of any levy, penalty or interest pending a review,
(h)the suspension of any requirement contained in an information notice issued under section 30 or 31 pending a review.
(3)Regulations under subsection (1) are subject to the affirmative procedure.
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