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Visitor Levy (Scotland) Act 2024

Visitor Levy (Scotland) Act 2024

2024 asp 8

Commentary on Provisions

Part 5 – Enforcement of the levy and penalties

Chapter 3 – Penalties
Section 64 – Failure to comply with time limit

103.This section provides that a person who fails to comply with a time-limited requirement does not become liable for a penalty under section 56 or 57 (penalties for failure to comply or obstruction) if they comply with the requirement within a further period allowed by the authorised officer.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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