Regulation 2 Interpretation

In these Regulations—

• “2024 Act” means the Visitor Levy (Scotland) Act 2024,

• “electronic communication” has the meaning given in section 15(1) of the Electronic Communications Act 2000^f1,

• “First-tier Tribunal” means the Local Taxation Chamber of the First-tier Tribunal for Scotland^f2 as established by section 1(1) of the Tribunals (Scotland) Act 2014^f3,

• “information notice” means a notice given under section 30 or 31 of the 2024 Act,

• “the levy” means the visitor levy introduced, administered and charged in accordance with the 2024 Act,

• “liable person” is to be construed in accordance with section 8 of the 2024 Act,

• “local authority” means a relevant local authority within the meaning of section 24(2) of the 2024 Act or, where two or more such authorities are acting jointly in relation to a visitor levy scheme, those authorities acting jointly, and

• “visitor levy scheme” means a scheme introduced in accordance with section 12 of the 2024 Act.