S. 3 not in force at Royal Assent, see s. 16(3)

S. 3 in force at 22.7.2026 by S.S.I. 2026/198, reg. 2 (with reg. 3)

http://www.legislation.gov.uk/asp/2026/18/section/3Visitor Levy (Amendment) (Scotland) Act 2026enStatute Law Database2026-08-06Expert Participation2026-07-22Part 1Amendments to the Visitor Levy (Scotland) Act 2024Significant modification of VL scheme: adjusted implementation periods
3Significant modification of VL scheme: adjusted implementation periods(1)

Section 14 of the 2024 Act (required content of a scheme) is modified as follows.

(2)

In subsection (3), the words “, or on which a significant modification is to take effect,” are repealed.

(3)

After subsection (3) insert—(3A)

If a VL scheme is in force, the date on which a significant modification of the scheme is to take effect—

(a)

in the case of a modification of the type mentioned in paragraph (a) or (c) of subsection (4), must be at least 18 months after the date on which the local authority publishes a report under section 13(1)(c) stating that it intends to proceed with the original or modified proposal,

(b)

in the case of a modification of the type mentioned in paragraph (b), (ba) or (bb) of subsection (4), must be at least 6 months after the date on which the local authority publishes a report under section 13(1)(c) stating that it intends to proceed with the original or modified proposal.

(3B)

If a VL scheme is not yet in force, the date on which a significant modification of the scheme is to take effect must be at least 18 months after the date on which the local authority publishes a report under section 13(1)(c) stating that it intends to proceed with the original or modified proposal.

.

(4)

In subsection (4), for “subsection (3)” substitute “subsections (3A) and (3B)”.