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					<dc:identifier>http://www.legislation.gov.uk/asp/2026/18/section/16</dc:identifier><dc:title>Visitor Levy (Amendment) (Scotland) Act 2026</dc:title><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-08-06</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-07-22</dct:valid>
					
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									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/notes" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/asp/2026/18/pdfs/aspen_20260018_en.pdf" Date="2026-06-17" Title="Explanatory Notes" Size="1177695"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/asp/2026/18/body" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/body" NumberOfProvisions="23" RestrictExtent="S" RestrictStartDate="2026-07-22"><Part DocumentURI="http://www.legislation.gov.uk/asp/2026/18/part/2" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/part/2" NumberOfProvisions="5" id="part-2" RestrictExtent="S" RestrictStartDate="2026-07-22"><Number>Part 2</Number><Title>Final provisions</Title><P1group ConfersPower="true" RestrictExtent="S" RestrictStartDate="2026-05-22"><Title>Commencement</Title><P1 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16" id="section-16">
<Pnumber><CommentaryRef Ref="key-4a52688d482ef9c64b52e1e2b0d910f2"/>16</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/1" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/1" id="section-16-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Part, except for <InternalLink Ref="section-15" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/15" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/15">section 15</InternalLink>, comes into force on the day after Royal Assent.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/2" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/2" id="section-16-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The following provisions come into force at the end of the period of two months beginning with the day of Royal Assent—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/2/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/2/a" id="section-16-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text><InternalLink Ref="section-2" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/2" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/2">section 2</InternalLink>,</Text>
</P3para>
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<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/2/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/2/b" id="section-16-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text><InternalLink Ref="section-4" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/4" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/4">section 4</InternalLink>,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/2/c" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/2/c" id="section-16-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text><InternalLink Ref="section-5" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/5" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/5">section 5</InternalLink>,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/2/d" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/2/d" id="section-16-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text><InternalLink Ref="section-7" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/7" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/7">section 7</InternalLink>,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/2/e" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/2/e" id="section-16-2-e">
<Pnumber>e</Pnumber>
<P3para>
<Text><InternalLink Ref="section-8" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/8" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/8">section 8</InternalLink>,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/2/f" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/2/f" id="section-16-2-f">
<Pnumber>f</Pnumber>
<P3para>
<Text><InternalLink Ref="section-9" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/9" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/9">section 9</InternalLink>,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/2/g" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/2/g" id="section-16-2-g">
<Pnumber>g</Pnumber>
<P3para>
<Text><InternalLink Ref="section-15" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/15" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/15">section 15</InternalLink> but only to the extent that it relates to Parts 2 and 3 of <InternalLink Ref="schedule" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/schedule" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/schedule">the schedule</InternalLink>,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/2/h" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/2/h" id="section-16-2-h">
<Pnumber>h</Pnumber>
<P3para>
<Text><InternalLink Ref="schedule-part-2" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/schedule/part/2" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/schedule/part/2">Part 2</InternalLink> of the schedule,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/2/i" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/2/i" id="section-16-2-i">
<Pnumber>i</Pnumber>
<P3para>
<Text><InternalLink Ref="schedule-part-3" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/schedule/part/3" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/schedule/part/3">Part 3</InternalLink> of <InternalLink Ref="schedule" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/schedule" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/schedule">the schedule</InternalLink>.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/3" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/3" id="section-16-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The other provisions of this Act come into force on such day as the Scottish Ministers may by regulations appoint.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/4" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/4" id="section-16-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Regulations under <InternalLink Ref="section-16-3" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/3" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/3">subsection (3)</InternalLink> may—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/4/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/4/a" id="section-16-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>include transitional, transitory or saving provision,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/16/4/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/4/b" id="section-16-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>make different provision for different purposes.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1></P1group></Part></Body></Primary><Commentaries><Commentary Type="I" id="key-4a52688d482ef9c64b52e1e2b0d910f2"><Para><Text>S. 16  in force at 22.5.2026, see <CitationSubRef id="nc54ef6fd441f9b41" SectionRef="section-16-1" URI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/1" Operative="true">s. 16(1)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>