{
  "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-9",
  "json_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-9.json",
  "legislation": "asp/2024/8",
  "legislation_title": "Visitor Levy (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024",
  "path": "section/9",
  "kind": "section",
  "number": "9",
  "heading": "Third party arrangements",
  "text": "(1) The liable person may make arrangements for a person to—\n(a) collect a sum equivalent to the amount of the levy from visitors taking entry to overnight accommodation in pursuance of a chargeable transaction,\n(b) make returns to a relevant local authority in accordance with section 26 (see section 24(2) for the meaning of relevant local authority),\n(c) pay the levy to a relevant local authority in accordance with section 29,\non behalf of the liable person.\n(2) Returns may be made by a person in pursuance of an arrangement under subsection (1)(b) only with the consent of the relevant local authority.\n(3) The making of an arrangement under subsection (1) does not affect the liable person's obligations under this Act.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 9 not in force at Royal Assent, see s. 79(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 9 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/9",
    "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."
}