S. 7 in force at 21.7.2026, see s. 16(2)(d)

http://www.legislation.gov.uk/asp/2026/18/section/7Visitor Levy (Amendment) (Scotland) Act 2026enStatute Law Database2026-08-06Expert Participation2026-07-22Part 1Amendments to the Visitor Levy (Scotland) Act 2024Transitional provisions: chargeable transactions and returns
7Modification of existing visitor levy scheme(1)

Subsection (2) applies in relation to a modification of an existing VL scheme made on or after the relevant commencement day that is proposed to take account of—

(a)

the insertion of paragraph (fa) of section 14(1) of the 2024 Act by paragraph 8 of the schedule of this Act, or

(b)

the modification of paragraph (d) or (k) of section 14(1) of the 2024 Act by paragraph 21 of the schedule of this Act.

(2)

If this subsection applies—

(a)

section 13(1) to (3) of the 2024 Act does not apply in relation to the modification, and

(b)

section 14(5) of the 2024 Act is to be read as if for the words from “after” to the end of the subsection there were substituted “by the authority”.

(3)

In this section—

“existing VL scheme” means a VL scheme in respect of which, before the relevant commencement day, the local authority concerned has publicised (in accordance with section 15 of the 2024 Act) the proposed date on which the VL scheme is to come into force,

“relevant commencement day” means the day on which Part 3 of the schedule of this Act comes into force,

“VL scheme” is to be construed in accordance with section 12(1)(a) of the 2024 Act.