Visitor Levy (Scotland) Act 2024

Yn ddilys o 20/09/2024

65Power of local authorities to reduce, suspend or waive penaltiesS
This adran has no associated Nodiadau Esboniadol

(1)A relevant local authority may reduce a penalty under this Chapter if it considers it appropriate to do so because of special circumstances.

(2)In subsection (1), “special circumstances” does not include ability to pay.

(3)In subsection (1), the reference to reducing a penalty includes a reference to—

(a)waiving a penalty entirely,

(b)suspending a penalty, and

(c)agreeing a compromise in relation to proceedings for a penalty.

(4)In this section, references to a penalty include references to any interest in relation to the penalty.

Commencement Information

I1S. 65 not in force at Royal Assent, see s. 79(2)