76Interpretation of ActS
(1)In this Act—
“chargeable transaction” has the meaning given by section 3(2) [F1(see also section 3(2A) and (2B))],
“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),
[F2“permitted deduction”, in relation to a VL scheme, is to be construed in accordance with section 12A(2),]
“relevant local authority” has the meaning given by section 24(2),
[F3“subsequent transaction” is to be construed in accordance with section 3(2A)(b),]
“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).
Textual Amendments
F1Words in s. 76(1) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 25(a)
F2Words in s. 76(1) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(h), sch. para. 16
F3Words in s. 76(1) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 25(b)
Commencement Information
I1S. 76 in force at 6.7.2024, see s. 79(1)