{
  "url": "https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026/regulation-9",
  "json_url": "https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026/regulation-9.json",
  "legislation": "sdsi/2026/9780111064870",
  "legislation_title": "The Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Application for postponement of payment of levy, penalty or interest pending outcome of review or appeal",
  "text": "(1) Where a review notice is sent to the local authority in accordance with regulation 3, or a notice of appeal is sent to the First-tier Tribunal in accordance with regulation 7, the person giving notice may apply to the local authority for postponement of payment of the levy, or as the case may be, increased amount of the levy, any penalty or any interest on unpaid levy or penalty, pending the outcome of the review or appeal.\n(2) An application under paragraph (1) must be made in writing and sent to the local authority on or before the last day of the period of 30 days beginning with the day on which the review notice or notice of appeal is sent.\n(3) The local authority may grant the application under paragraph (1) in whole or in part.\n(4) Where an application is granted in accordance with paragraph (3), the local authority may impose in relation to the granting of the application such conditions as it considers appropriate.\n(5) A local authority may refuse to grant an application, and must give reasons, in writing, where a refusal is made.\n(6) For the avoidance of doubt, no review under regulation 3 may be requested in respect of a decision on an application for postponement under this regulation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2026/9780111064870/regulation/9",
    "retrieved_at": "2026-10-30T15:28:08.216591+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}