{
  "url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-14",
  "json_url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-14.json",
  "legislation": "asp/2026/18",
  "legislation_title": "Visitor Levy (Amendment) (Scotland) Act 2026",
  "legislation_url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026",
  "path": "schedule/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "In section 66 (interest on unpaid levy), after subsection (1) insert—\n“(1A) If section 29A applies in relation to a return made under section 26 by a liable person, the total amount of the levy payable in respect of the relevant period to which the return relates is to be treated for the purposes of subsection (1) as if it had been payable in accordance with section 29(2)(b).”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 14 in force at 21.7.2026, see s. 16(2)(h)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/14",
    "retrieved_at": "2026-10-29T20:11:38.409984+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."
}