Visitor Levy (Scotland) Act 2024 (asp 8)

Part 7 S Final provisions

76 Interpretation of Act S

(1) In this Act—

• “chargeable transaction” has the meaning given by section 3(2),

• “the levy” is to be construed in accordance with section 1,

• “the liable person” is to be construed in accordance with section 8,

• “overnight accommodation” has the meaning given by section 4(1),

• “relevant local authority” has the meaning given by section 24(2),

• “visitor” is to be construed in accordance with section 3(1)(b),

• “VL scheme” is to be construed in accordance with section 12(1)(a).

(2) References in this Act to the making of returns are to be construed in accordance with section 25(1).

Commencement Information

I1 S. 76 in force at 6.7.2024, see s. 79(1)