Part 3Introduction and administration of the levy
Process
12Scheme to impose levy
(1)
A local authority may—
(a)
introduce a scheme or schemes to impose the levy for all or part of its area (referred to in this Act as a “VL scheme”),
(b)
modify a VL scheme, or
(c)
revoke a VL scheme.
(2)
A VL scheme may make different provision for different purposes or different areas within the local authority's area.
(3)
Two or more local authorities may act jointly to make a VL scheme.
(4)
In those circumstances—
(a)
they must continue to act jointly in relation to the scheme in all respects, and
(b)
unless the context requires otherwise, a reference in this Act to—
(i)
a local authority, in relation to a VL scheme or to a proposed scheme, is a reference to the authorities acting jointly,
(ii)
the area of a local authority is a reference to the combined areas of those authorities, and
(iii)
the local tourism strategy of a local authority is a reference to any tourism strategy prepared by an authority which is in effect in all or part of the area to which the VL scheme applies.