http://www.legislation.gov.uk/asp/2026/18/section/5Visitor Levy (Amendment) (Scotland) Act 2026enStatute Law Database2026-08-06Expert Participation2026-07-22
Part 1Amendments to the Visitor Levy (Scotland) Act 2024Duty to make returnsDuty to make returns
5
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,”.
S. 5 in force at 21.7.2026, see s. 16(2)(c)