Visitor Levy (Scotland) Act 2024

Yn ddilys o 20/09/2024

2OverviewS

This adran has no associated Nodiadau Esboniadol

This Act is arranged as follows—

  • Part 2 contains provision on the key concepts underlying the levy,

  • Part 3 contains provision on the introduction and administration of the levy,

  • Part 4 contains provision on returns and payment of the levy,

  • Part 5 contains provision on enforcement of the levy and penalties,

  • Part 6 contains provision on registers of liable persons and information sharing, and

  • Part 7 contains provisions on regulation-making powers and commencement as well as other final provisions. 

Commencement Information

I1S. 2 not in force at Royal Assent, see s. 79(2)