# Visitor Levy (Amendment) (Scotland) Act 2026, Paragraph 25

Extent: S

In section 76(1) (interpretation of Act)—
(a) in the definition of “chargeable transaction”, after “section 3(2)” insert “(see also section 3(2A) and (2B))”,
(b) after the definition of “relevant local authority” insert—
““subsequent transaction” is to be construed in accordance with section 3(2A)(b),”.

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Source: https://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/25 (the official version)
Page: https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.