Part 1 S Amendments to the Visitor Levy (Scotland) Act 2024

Duty to make returns S

5 Duty to make returns S

(1) Section 26 of the 2024 Act (duty to make returns) is modified as follows.

(2) In subsection (3)(a), for the words from “section 5)” to the end of the paragraph substitute “section 5 or, as the case may be, section 6A) that become payable by the liable person during the period,”.

Commencement Information

I1 S. 5 in force at 21.7.2026, see s. 16(2)(c)