{
  "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-27",
  "json_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-27.json",
  "legislation": "asp/2024/8",
  "legislation_title": "Visitor Levy (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024",
  "path": "section/27",
  "kind": "section",
  "number": "27",
  "heading": "Form and content of return",
  "text": "A return under this Act must—\n(a) be in the form specified by the relevant local authority,\n(b) contain such information specified by the relevant local authority, and\n(c) be made in such manner as specified by the relevant local authority.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 27 not in force at Royal Assent, see s. 79(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 27 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/27",
    "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."
}