{
  "url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/section-5",
  "json_url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/section-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": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Duty to make returns",
  "text": "(1) Section 26 of the 2024 Act (duty to make returns) is modified as follows.\n(2) In subsection (3)(a), for the words from “section 5)” to the end of the paragraph substitute “section 5 or, as the case may be, section 6A) that become payable by the liable person during the period,”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 5 in force at 21.7.2026, see s. 16(2)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2026/18/section/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."
}