# Visitor Levy (Scotland) Act 2024, Section 61: Concealing, destroying etc. documents following information notification

Extent: S

(1) A person must not conceal, destroy or otherwise dispose of (or arrange for the concealment, destruction or disposal of) a document if an authorised officer has notified the person that the document is to be, or is likely to be, the subject of an information notice addressed to that person, unless subsection (2) applies.
(2) Subsection (1) does not apply if—
(a) at least 6 months has expired since the person was (or was last) so notified, or
(b) an information notice has been given to the person requiring the document to be produced.

---
Source: https://www.legislation.gov.uk/asp/2024/8/section/61 (the official version)
Page: https://openlegislation.uk/visitor-levy-scotland-act-2024/section-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.