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Visitor Levy (Scotland) Act 2024
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29Payment of levy
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(1)The levy payable in respect of a chargeable transaction must be paid to the relevant local authority.
(2)Where a return is to be made under section 26, the total amount of the levy payable for the relevant period must be paid at the same time as the return is made.
(3)The levy is treated as paid if arrangements satisfactory to the relevant local authority are made for payment of the levy.
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