# Visitor Levy (Amendment) (Scotland) Act 2026, Paragraph 12

Extent: S

In section 52(1) (penalty for failure to pay levy), for paragraph (a) substitute—
“(a) P fails to pay the amount of the levy payable in accordance with—
(i) section 29(2)(a),
(ii) section 29(2)(b), or (as the case may be)
(iii) section 29A(2),”.

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Source: https://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/12 (the official version)
Page: https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.