# Visitor Levy (Amendment) (Scotland) Act 2026, Paragraph 22

Extent: S

In section 28(4) (duty to keep and preserve records)—
(a) for paragraph (a) substitute—
“(a) details of any overnight stays during the period to which the return relates in respect of which levies become payable by the liable person,”,
(b) after paragraph (a) insert—
“(ab) details of the chargeable transactions in relation to which those levies are payable,”.

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Source: https://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/22 (the official version)
Page: https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.