http://www.legislation.gov.uk/asp/2026/18/section/6Visitor Levy (Amendment) (Scotland) Act 2026enStatute Law Database2026-08-06Expert Participation2026-07-22 Part 1 6 1 The 2024 Act is modified as follows. 2 After section 28 insert— 28A 1 The Scottish Ministers may by regulations make provision for or in connection with the amendment of a return made under section 26. 2 Regulations under subsection (1) may, in particular, make provision for or in connection with— a the circumstances in which a liable person may make a request to a local authority for the amendment of a return, b the procedure for making and determining the request (including any notices to be given), c the circumstances in which a local authority may amend a return on its own initiative, d the procedure for the making of an amendment by a local authority (including any notices to be given), e the time limits within which functions conferred by the regulations are to be carried out, f the delegation by local authorities of functions conferred on them by the regulations, g the effect of an amendment of a return on the operation of provisions under this Act including— i an assessment under section 45 of a levy payable to which the return relates, ii the interest payable under section 66 on the amount of any unpaid levy, iii the imposition of penalties (including interest) under Chapter 3 of Part 5. 3 Regulations under subsection (1) are subject to the affirmative procedure. . S. 6 not in force at Royal Assent, see s. 16(3)S. 6 in force at 22.7.2026 by S.S.I. 2026/198, reg. 2