{
  "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-76",
  "json_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-76.json",
  "legislation": "asp/2024/8",
  "legislation_title": "Visitor Levy (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024",
  "path": "section/76",
  "kind": "section",
  "number": "76",
  "heading": "Interpretation of Act",
  "text": "(1) In this Act—\n“chargeable transaction” has the meaning given by section 3(2) (see also section 3(2A) and (2B)),\n“the levy” is to be construed in accordance with section 1,\n“the liable person” is to be construed in accordance with section 8,\n“overnight accommodation” has the meaning given by section 4(1),\n“permitted deduction”, in relation to a VL scheme, is to be construed in accordance with section 12A(2),\n“relevant local authority” has the meaning given by section 24(2),\n“subsequent transaction” is to be construed in accordance with section 3(2A)(b),\n“visitor” is to be construed in accordance with section 3(1)(b),\n“VL scheme” is to be construed in accordance with section 12(1)(a).\n(2) References in this Act to the making of returns are to be construed in accordance with section 25(1).",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 76(1) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 25(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 76(1) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(h), sch. para. 16"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 76(1) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 25(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 76 in force at 6.7.2024, see s. 79(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2024/8/section/76",
    "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."
}