8Person liable to pay levyS
This section has no associated Explanatory Notes
The person liable to pay the levy charged in respect of a chargeable transaction is the person who—
(a)provides overnight accommodation to a visitor in pursuance of the transaction, and
(b)is the occupier of the premises at which that overnight accommodation is provided (such a person is referred to in this Act as “the liable person”).
Commencement Information
I1S. 8 not in force at Royal Assent, see s. 79(2)
I2S. 8 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2