OpenLegislation

Paragraph 5 I1I2

Scotland

In section 12 (scheme to impose levy), after subsection (2) insert—

“(2A)

But a VL scheme, or two or more VL schemes taken together, may impose only one levy in respect of a purchase of the right to reside in or at a particular room or area comprising overnight accommodation on a particular night.”.

Annotations

Commencement

I1

Sch. para. 5 not in force at Royal Assent, see s. 16(3)

I2

Sch. para. 5 in force at 22.7.2026 by S.S.I. 2026/198, reg. 2