Significant modification of VL scheme: adjusted implementation periods 1A Significant modification of VL scheme: adjusted implementation periods 40 (1) Section 14 of the 2024 Act (required content of a scheme) is modified as follows. 4 Visitor Levy (Amendment) (Scotland) Bill Part 1—Amendments to the Visitor Levy (Scotland) Act 2024 (2) In subsection (3), the words “, or on which a significant modification is to take effect,” are repealed. (3) After subsection (3) insert— “(3A) If a VL scheme is in force, the date...