Paragraph 19 I1

Scotland

In section 10 (billing of overnight accommodation)—

(a)

in subsection (1), after “chargeable transactions” insert “and subsequent transactions”,

(b)

in subsection (2)(a)—

(i)

in the opening words, after “visitor” insert “or another person”,

(ii)

in the opening words, after “chargeable transaction” insert “, or a subsequent transaction, in respect of overnight accommodation”,

(iii)

in sub-paragraph (ii), for the word “transaction” substitute “accommodation”,

(iv)

in sub-paragraph (iii), the words “and any deduction made under section 5(1)(b)” are repealed,

(v)

in sub-paragraph (iv), for “transaction” substitute “accommodation”,

(c)

in subsection (2)(b)—

(i)

in the opening words, after “person” insert “or another person”,

(ii)

in sub-paragraph (i), the words “and any deduction made under section 5(1)(b)” are repealed.

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