Visitor Levy (Scotland) Act 2024

76Interpretation of ActS

This section has no associated Explanatory Notes

(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

I1S. 76 in force at 6.7.2024, see s. 79(1)