P ART 1 V ISITOR LEVY 5 1 Power for local authorities to impose levy A local authority may impose a levy to be charged on the purchase of overnight accommodation (see section 4(1) for the meaning of overnight accommodation) which is to be— (a) known as the visitor levy (referred to in this Act as “the levy”), and 10 (b) introduced, administered and charged in accordance with this Act. 1 2 Overview This Act is arranged as follows— Part...