Visitor Levy (Scotland) Act 2024

76Interpretation of Act

This section has no associated Explanatory Notes

(1)In this Act—

  • chargeable transaction” has the meaning given by section 3(2),

  • the levy” is to be construed in accordance with section 1,

  • the liable person” is to be construed in accordance with section 8,

  • overnight accommodation” has the meaning given by section 4(1),

  • relevant local authority” has the meaning given by section 24(2),

  • visitor” is to be construed in accordance with section 3(1)(b),

  • VL scheme” is to be construed in accordance with section 12(1)(a).

(2)References in this Act to the making of returns are to be construed in accordance with section 25(1).