{
  "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-2",
  "json_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-2.json",
  "legislation": "asp/2024/8",
  "legislation_title": "Visitor Levy (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Overview",
  "text": "This Act is arranged as follows—\nPart 2 contains provision on the key concepts underlying the levy,\nPart 3 contains provision on the introduction and administration of the levy,\nPart 4 contains provision on returns and payment of the levy,\nPart 5 contains provision on enforcement of the levy and penalties,\nPart 6 contains provision on registers of liable persons and information sharing, and\nPart 7 contains provisions on regulation-making powers and commencement as well as other final provisions.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 2 not in force at Royal Assent, see s. 79(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 2 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2024/8/section/2",
    "retrieved_at": "2026-10-29T20:12:08.798767+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."
}