{
  "url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-21",
  "json_url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-21.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/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "In section 14(1) (required content of a scheme)—\n(a) for paragraph (d) substitute—\n“(d) when, during the scheme period, the taking of entry to overnight accommodation in exercise of the right to reside in or at the accommodation is to give rise to the levy (which may be at all times during the scheme period),”,\n(b) in paragraph (k), for the words “visitor who has (or a category of visitors who have) entered into a chargeable transaction” substitute “person who has (or a category of persons who have) entered into a chargeable transaction or a subsequent transaction”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 21 in force at 21.7.2026, see s. 16(2)(i)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/21",
    "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."
}