# Visitor Levy (Scotland) Act 2024, Section 2: Overview

Extent: S

This Act is arranged as follows—
Part 2 contains provision on the key concepts underlying the levy,
Part 3 contains provision on the introduction and administration of the levy,
Part 4 contains provision on returns and payment of the levy,
Part 5 contains provision on enforcement of the levy and penalties,
Part 6 contains provision on registers of liable persons and information sharing, and
Part 7 contains provisions on regulation-making powers and commencement as well as other final provisions.

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Source: https://www.legislation.gov.uk/asp/2024/8/section/2 (the official version)
Page: https://openlegislation.uk/visitor-levy-scotland-act-2024/section-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

