Paragraph 3 I1I2
Scotland
(1)
In section 6 (rate for levy)—
(a)
before subsection (1) insert—
“(A1)This section applies where a local authority is seeking to—
(a)introduce 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
(b)modify a VL scheme to provide for the levy to be charged in respect of a chargeable transaction on the basis of a percentage rate.”,
(b)
in subsection (1), for “A local authority seeking to introduce a VL scheme” substitute “The local authority”.
(2)
The title of section 6 becomes “Setting percentage rate for levy”.
Annotations
Commencement
- I1
Sch. para. 3 not in force at Royal Assent, see s. 16(3)
- I2
Sch. para. 3 in force at 22.7.2026 by S.S.I. 2026/198, reg. 2