{
  "url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-2",
  "json_url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-2.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/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) In section 5 (calculation of levy), before subsection (1) insert—\n“(A1) This section applies where a local authority has—\n(a) introduced a VL scheme under which the levy is to be charged in respect of a chargeable transaction on the basis of a percentage rate, or\n(b) modified a VL scheme to provide for the levy to be charged in respect of a chargeable transaction on the basis of a percentage rate.”.\n(2) The title of section 5 becomes “Calculation of levy based on a percentage rate”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 2 not in force at Royal Assent, see s. 16(3)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. para. 2 in force at 22.7.2026 by S.S.I. 2026/198, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/2",
    "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."
}