Amendment of returns 3A Amendment of returns: regulations (1) The 2024 Act is modified as follows. (2) After section 28 insert— 20 “28A Amendment of returns: regulations (1) The Scottish Ministers may by regulations make provision for or in connection with the amendment of a return made under section 26. (2) Regulations under subsection (1) may, in particular, make provision for or in connection with— 25 (a) the circumstances in which a liable person may make a request to a local authority for the amendment of a return, (b) the procedure for making and determining the request (including any notices to be given), (c) the circumstances in which a local authority may amend a return on its 30 own initiative, (d) the procedure for the making of an amendment by a local authority (including any notices to be given), (e) the time limits within which functions conferred by the regulations are to be carried out, 35 (f) the delegation by local authorities of functions conferred on them by the regulations, 6 Visitor Levy (Amendment) (Scotland) Bill Part 1—Amendments to the Visitor Levy (Scotland) Act 2024 (g) the effect of an amendment of a return on the operation of provisions under this Act including— (i) an assessment under section 45 of a levy payable to which the return relates, 5 (ii) the interest payable under section 66 on the amount of any unpaid levy, (iii) the imposition of penalties (including interest) under Chapter 3 of Part 5. (3) Regulations under subsection (1) are subject to the affirmative procedure.”. 10 Transitional provisions: chargeable transactions and returns 1 of existing visitor levy scheme 4 Modification (1) Subsection (2) applies in relation to a modification of an existing VL scheme made on or after the relevant commencement day that is proposed to take account of— (a) the insertion of paragraph (fa) of section 14(1) of the 2024 Act by paragraph 5B 15 of the schedule of this Act, or (b) the modification of paragraph (d) or (k) of section 14(1) of the 2024 Act by paragraph 9 of the schedule of this Act. (2) If this subsection applies— (a) section 13(1) to (3) of the 2024 Act does not apply in relation to the modification, 20 and (b) section 14(5) of the 2024 Act is to be read as if for the words from “after” to the end of the subsection there were substituted “by the authority”. (3) In this section— “existing VL scheme” means a VL scheme in respect of which, before the relevant 25 commencement day, the local authority concerned has publicised (in accordance with section 15 of the 2024 Act) the proposed date on which the VL scheme is to come into force, “relevant commencement day” means the day on which Part 2 of the schedule of this Act comes into force, 30 “VL scheme” is to be construed in accordance with section 12(1)(a) of the 2024 Act. 4A Modification of proposed visitor levy scheme (1) Subsection (2) applies if— (a) before the relevant commencement day, a local authority has— 35 (i) prepared and publicised the information about a proposed VL scheme (“the proposed scheme”) as required under paragraph (a) of subsection (1) of section 13 of the 2024 Act, and (ii) carried out a consultation about the proposed scheme in accordance with paragraph (b) of that subsection, and 7 Visitor Levy (Amendment) (Scotland) Bill Part 1—Amendments to the Visitor Levy (Scotland) Act 2024 (b) on or after the relevant commencement day, the local authority adjusts the proposed scheme (or the proposed scheme as modified) to take account of— (i) the insertion of paragraph (fa) of section 14(1) of the 2024 Act by paragraph 5B of the schedule of this Act, or 5 (ii) the modification of paragraph (d) or (k) of section 14(1) of the 2024 Act by paragraph 9 of the schedule of this Act. (2) If this subsection applies— (a) section 13(1)(a) and (b) of the 2024 Act does not apply in relation to the proposed scheme (or the proposed scheme as modified) that is adjusted as mentioned in 10 subsection (1)(b) (“the adjusted proposed scheme”), 1 (b) if the local authority has prepared and publicised a report under section 13(1)(c) of the 2024 Act in relation to the proposed scheme (or the proposed scheme as modified) before the relevant commencement day, the local authority is to be treated as having so prepared and publicised a report in relation to the adjusted 15 proposed scheme, (c) if the local authority has not prepared and publicised a report under paragraph (c) of section 13(1) of the 2024 Act in relation to the proposed scheme before the relevant commencement day, sub-paragraph (ii) of that paragraph is to be read as if for the words “proposal (or the proposal as modified in light of the consultation)” 20 there were substituted “the adjusted proposed scheme”, (d) section 14(3) and (5) of the 2024 Act is to be read as if for the words “original or modified proposal” there were substituted “proposed scheme, the proposed scheme as modified or the adjusted proposed scheme (as the case may be)”. (3) In this section— 25 (a) “relevant commencement day” and “VL scheme” have the meanings given by section 4, (b) references to “the proposed scheme as modified” are references to the proposed scheme as modified in light of the consultation under section 13(1)(b) of the 2024 Act in relation to the proposed scheme. 30 5 Amendments of the 2024 Act and reasonable excuse for failure to make return, pay levy or keep records (1) Subsection (2) applies if— (a) a liable person fails to comply with section 26, 28 or 29 of the 2024 Act in respect of a relevant chargeable transaction, and 35 (b) the relevant local authority considers that the failure may be attributable to a relevant modification. (2) The liable person is to be treated as satisfying the relevant local authority that there is a reasonable excuse for the failure for the purposes of— (a) section 51(1) of the 2024 Act where the failure is a failure to comply with section 40 26 of that Act, (b) section 55(1) of the 2024 Act where the failure is a failure to comply with section of that Act, 28 8 Visitor Levy (Amendment) (Scotland) Bill Part 1—Amendments to the Visitor Levy (Scotland) Act 2024 (c) section 53(1) of the 2024 Act where the failure is a failure to comply with section 29 of that Act. (3) In this section— “chargeable transaction” is to be construed in accordance with section 3(2) of the 5 2024 Act, “liable person” is to be construed in accordance with section 8 of the 2024 Act, “relevant chargeable transaction”, in relation to a liable person, means a chargeable transaction that is entered into by that person before the day on which the provisions mentioned in section 10(2) of this Act come into force, 10 “relevant local authority” has the meaning given in section 24(2) of the 2024 Act, 1 “relevant modification” means a modification of the 2024 Act made by section 2 or 3, or Part 2 of the schedule, of this Act.