{
  "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-31",
  "json_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-31.json",
  "legislation": "asp/2024/8",
  "legislation_title": "Visitor Levy (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024",
  "path": "section/31",
  "kind": "section",
  "number": "31",
  "heading": "Power to obtain information and documents from third parties",
  "text": "(1) If the condition in subsection (2) is met, an authorised officer may by notice require a person to—\n(a) provide information, or\n(b) produce a document,\nin respect of a liable person.\n(2) That condition is that—\n(a) the information or document is reasonably required by the officer for the purpose of assessing the liable person's liability to pay the levy, and\n(b) it is reasonable for the person to be required to provide the information or to produce the document.\n(3) A notice under this section must specify or describe the information or documents to be provided or produced.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 31 not in force at Royal Assent, see s. 79(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 31 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/31",
    "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."
}