http://www.legislation.gov.uk/asp/2026/18/section/3Visitor Levy (Amendment) (Scotland) Act 2026enStatute Law Database2026-08-06Expert Participation2026-07-22 Part 1 3 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modified as follows. 2 In subsection (3), the words “, or on which a significant modification is to take effect,” are repealed. 3 After subsection (3) insert— 3A If a VL scheme is in force, the date on which a significant modification of the scheme is to take effect— a in the case of a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)”. 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)