Visitor Levy (Amendment) (Scotland) Bill [AS INTRODUCED] CONTENTS Section P ART 1 A MENDMENTS TO THE V ISITOR L EVY (S COTLAND ) A CT 2024 Basis on which levy is to be charged 1 Basis on which levy is to be charged Chargeable transactions 2 Chargeable transactions: purchases by third parties Duty to make returns 3 Duty to make returns Transitional provisions: chargeable transactions and returns 4 Modification of existing visitor levy scheme 5 Amendments of 2024 Act and reasonable excuse for failure to make return, pay levy or keep records Power to make further provision 6 Power to make further provision about the operation of the 2024 Act P ART 2 F INAL PROVISIONS 7 Ancillary provision 8 Meaning of “the 2024 Act” 9 Consequential and minor modifications 10 Commencement 11 Short title Schedule—Consequential and minor modifications of the 2024 Act Part 1—Changes relating to the basis on which levy is to be charged Part 2—Other changes relating to chargeable transactions and returns etc.