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Visitor Levy (Scotland) Act 2024
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There are currently no known outstanding effects for the Visitor Levy (Scotland) Act 2024, Section 9.
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9Third party arrangementsS
This section has no associated Explanatory Notes
(1)The liable person may make arrangements for a person to—
(a)collect a sum equivalent to the amount of the levy from visitors taking entry to overnight accommodation in pursuance of a chargeable transaction,
(b)make returns to a relevant local authority in accordance with section 26 (see section 24(2) for the meaning of relevant local authority),
(c)pay the levy to a relevant local authority in accordance with section 29,
on behalf of the liable person.
(2)Returns may be made by a person in pursuance of an arrangement under subsection (1)(b) only with the consent of the relevant local authority.
(3)The making of an arrangement under subsection (1) does not affect the liable person's obligations under this Act.
Commencement Information
I1S. 9 not in force at Royal Assent, see s. 79(2)
I2S. 9 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
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