{
  "url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-5",
  "json_url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-5.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/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In section 12 (scheme to impose levy), after subsection (2) insert—\n“(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.”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 5 not in force at Royal Assent, see s. 16(3)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. para. 5 in force at 22.7.2026 by S.S.I. 2026/198, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/5",
    "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."
}