Part 1SAmendments to the Visitor Levy (Scotland) Act 2024

Transitional provisions: chargeable transactions and returnsS

7Modification of existing visitor levy schemeS

(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—

Commencement Information

I1S. 7 in force at 21.7.2026, see s. 16(2)(d)