Section 76 Interpretation of ActI1

In this Act—

• “chargeable transaction” has the meaning given by section 3(2) F1(see also section 3(2A) and (2B)),

• “the levy” is to be construed in accordance with section 1,

• “the liable person” is to be construed in accordance with section 8,

• “overnight accommodation” has the meaning given by section 4(1),

• F2“permitted deduction”, in relation to a VL scheme, is to be construed in accordance with section 12A(2),

• “relevant local authority” has the meaning given by section 24(2),

• F3“subsequent transaction” is to be construed in accordance with section 3(2A)(b),

• “visitor” is to be construed in accordance with section 3(1)(b),

• “VL scheme” is to be construed in accordance with section 12(1)(a).

References in this Act to the making of returns are to be construed in accordance with section 25(1).