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Visitor Levy (Scotland) Act 2024
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40Carrying out inspections under section 38 and 39S
This section has no associated Explanatory Notes
(1)An inspection under section 38 or 39 may be carried out only—
(a)at a time agreed to by the occupier of the premises, or
(b)if subsection (2) is satisfied, at any reasonable time.
(2)This subsection is satisfied if—
(a)the occupier of the premises has been given at least 7 days' notice in writing of the time of the inspection, or
(b)the authorised officer has reasonable grounds for believing that giving notice of the inspection would seriously prejudice—
(i)the assessment of the liable person's liability to pay the levy, or
(ii)the payment of the levy by the liable person.
(3)An authorised officer seeking to carry out an inspection by virtue of subsection (2)(b) must provide a notice in writing as follows—
(a)if the occupier of the premises is present at the time the inspection is to begin, the notice must be provided to the occupier,
(b)if the occupier of the premises is not present but a person who appears to the officer to be in charge of the premises is present, the notice must be provided to that person,
(c)in any other case, the notice must be left in a prominent place on the premises.
(4)The notice referred to in subsection (2)(a) or (3) must state the possible consequences of obstructing the authorised officer in the exercise of the power.
Commencement Information
I1S. 40 not in force at Royal Assent, see s. 79(2)
I2S. 40 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
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