Visitor Levy (Scotland) Act 2024

• (3) An assessment of a penalty under this Chapter must be made within the period of 12 months beginning with the date on which the person became liable to the penalty, subject to subsections (4) and (5).

• (4) In a case involving an information notice against which a person may appeal, an assessment of a penalty under section 56 or 57 must be made within the period of 12 months beginning with the latest of the following—

• (a) the date on which the person became liable to the penalty,

• (b) the end of the period in which notice of an appeal against the information notice could have been given, and

• (c) if notice of such an appeal is given, the date on which the appeal is determined or withdrawn.

• (5) An assessment of a penalty under section 59 must be made—

• (a) within the period of 12 months beginning with the date on which the inaccuracy first came to the attention of an authorised officer, and

• (b) within the period of 6 years beginning with the date on which the person became liable to the penalty.

Enforcement of penalties

63

A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the date on which the notification under section 62 was issued.

Failure to comply with time limit

64

A failure by a person to do anything required to be done within a limited period of time, does not give rise to liability to a penalty under section 56 or 57 if the person did it within such further time (if any) as an authorised officer may have allowed.

Power of local authorities to reduce, suspend or waive penalties

65

• (1) A relevant local authority may reduce a penalty under this Chapter if it considers it appropriate to do so because of special circumstances.

• (2) In subsection (1), “special circumstances” does not include ability to pay.

• (3) In subsection (1), the reference to reducing a penalty includes a reference to—

• (a) waiving a penalty entirely,

• (b) suspending a penalty, and

• (c) agreeing a compromise in relation to proceedings for a penalty.

• (4) In this section, references to a penalty include references to any interest in relation to the penalty.

Interest

Interest on unpaid levy

66

• (1) Interest is payable on the amount of any unpaid levy from the day after the date on which the levy must be paid in accordance with section 29(2).

• (2) If an amount is paid to the relevant local authority in respect of the unpaid levy, the amount on which interest is payable is reduced by that amount.

• (3) Interest under this section is calculated at the rate specified in provision made under section 68.

Interest on penalties

67

• (1) Interest is payable on the amount of any unpaid penalty from the date on which the penalty is due to be paid until it is paid.

• (2) Interest under this section is calculated at the rate specified in provision made under section 68.

Rate of interest

68

• (1) The rate of interest that applies for the purposes of sections 66 and 67 is the rate specified by the Scottish Ministers in regulations.

• (2) Regulations under subsection (1) may—

• (a) provide for different rates for different penalties,

• (b) provide for circumstances in which alteration of a rate of interest is or is not to take place,

• (c) provide that alterations of rates are to have effect for periods beginning on or after a day determined in accordance with the regulations in relation to interest running from before that day, as well as from, or from after, that day.

• (3) Regulations under subsection (1) are subject to the negative procedure.

Power to change penalty provisions

Power to change penalty provisions

69

• (1) The Scottish Ministers may by regulations make further provision about penalties under this Part.

• (2) Provision under subsection (1) includes provision—

• (a) about the circumstances in which a penalty is payable,

• (b) about the amounts of penalties,

• (c) about the procedure for issuing penalties,

• (d) about enforcing penalties.

• (3) Regulations under subsection (1) may not create criminal offences.

• (4) Regulations under subsection (1) may modify any enactment, including this Act.

• (5) Regulations under subsection (1) do not apply to a failure which began before the date on which the regulations come into force.

• (6) Regulations under subsection (1) are subject to the affirmative procedure.

Chapter 4 — Recovery of unpaid amounts

Summary warrant

70

• (1) This section applies where a person fails to pay a local authority—

• (a) an amount of the levy payable in accordance with section 29(2),

• (b) a penalty imposed on the person under Chapter 3 of this Part.

• (2) The local authority may apply to the sheriff for a summary warrant.

• (3) An application for the purpose of subsection (2) must be accompanied by a certificate which—

• (a) complies with subsection (4), and

• (b) is signed by an officer of the local authority.

• (4) A certificate complies with this subsection if—

• (a) it states that—

• (i) the person has failed to pay the sum payable by the person in the time required by or under this Act,

• (ii) the local authority has subsequently demanded payment from the person, and

• (iii) the period of 14 days beginning with the day on which the demand is made has expired without payment having been made, and

• (b) it specifies the sum payable by the person.

• (5) The sheriff must grant a summary warrant in (or as nearly as may be in) the form prescribed by Act of Sederunt.

• (6) A summary warrant granted under subsection (5) authorises the recovery of the sum payable by—

• (a) attachment,

• (b) money attachment,

• (c) earnings arrestment,

• (d) arrestment and action of furthcoming or sale.

• (7) Subject to and without prejudice to section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002—

• (a) the sheriff officer’s fees, and

• (b) any outlays reasonably incurred by that officer,

in connection with the execution of a summary warrant granted under subsection (5) are to be chargeable against the person in relation to whom the summary warrant was granted.

• (8) No fees are to be chargeable by the sheriff officer against the person in relation to whom the summary warrant was granted for collecting, and accounting to the local authority for, sums paid to that officer by that person in respect of the sum payable.

Chapter 5 — Reviews and appeals

Reviews

71

• (1) The Scottish Ministers must by regulations make provision for and in connection with reviews by a relevant local authority of—

• (a) decisions made by the authority in connection with the operation of a VL scheme,

• (b) enforcement action taken by the authority under Chapter 1 of this Part,

• (c) penalties imposed by the authority under Chapter 3 of this Part.

• (2) Regulations under subsection (1) may, in particular, make provision for or in connection with—

• (a) the procedure to be followed in connection with reviews,

• (b) the manner in which reviews are to be conducted,

• (c) the time limits within which reviews are to be conducted,

• (d) the circumstances under which reviews are to be conducted,

• (e) the powers of authorities in conducting reviews,

• (f) the steps that may be taken by authorities following the outcome of reviews,

• (g) the postponement of any levy, penalty or interest pending a review,

• (h) the suspension of any requirement contained in an information notice issued under section 30 or 31 pending a review.

• (3) Regulations under subsection (1) are subject to the affirmative procedure.

Appeals

72

• (1) The Scottish Ministers must by regulations make provision for and in connection with appeals to the First-tier Tribunal for Scotland against—

• (a) decisions made by a relevant local authority in connection with the operation of a VL scheme,

• (b) enforcement action taken by a relevant local authority under Chapter 1 of this Part,

• (c) penalties imposed by a relevant local authority under Chapter 3 of this Part.

• (2) Regulations under subsection (1) may, in particular, make provision for or in connection with—

• (a) the time limits within which appeals are to be brought,

• (b) the circumstances under which appeals may be brought or not brought,

• (c) the steps that may be taken by a relevant local authority following the outcome of an appeal,

• (d) the effect of any decision taken in relation to an appeal on a decision to which the appeal relates,

• (e) the postponement of any levy, penalty or interest pending appeals,

• (f) the suspension of any requirement contained in an information notice issued under section 30 or 31 pending appeals.

• (3) Regulations under subsection (1) must require a review to have been conducted under or by virtue of section 71 in relation to the decision, enforcement action or penalty in question before an appeal may be brought.

• (4) Regulations under subsection (1) are subject to the affirmative procedure.

Part 6 — Registers of Liable Persons and Information Sharing

Registers of liable persons

73

• (1) A relevant local authority may establish and maintain a register of liable persons.

• (2) Any register established under subsection (1) must include—

• (a) the names of all liable persons offering overnight accommodation in the area covered by a VL scheme (or schemes) operated by the relevant local authority,

• (b) the addresses (or other descriptions) of all places at which overnight accommodation is provided in the area covered by a VL scheme (or schemes), and

• (c) such other information as the relevant local authority considers necessary to allow it to carry out its functions under this Act.

Power to share information

74

• (1) A relevant local authority may, in the circumstances mentioned in subsection (2), disclose relevant information to—

• (a) the relevant local authority's authorised officer as described in section 30,

• (b) any local authority with which the relevant local authority has introduced a joint VL scheme under section 12(3),

• (c) a person authorised by the relevant local authority under section 24 to carry out a function or functions of the authority.

• (2) The circumstances are that disclosure of the relevant information is—

• (a) necessary for the performance of a function conferred by, or by virtue of, this Act, or

• (b) otherwise necessary for or in connection with the operation of a VL scheme.

• (3) Where relevant information is disclosed to a person mentioned in subsection (1)(a) or (c)—

• (a) that person may only use the information, or subsequently disclose it to any other person, as is necessary for or in connection with the function conferred on that person in relation to the VL scheme to which the information relates, and

• (b) any other person to whom the information is subsequently disclosed may only use it for the same purpose.

• (4) In this section, “relevant information” means—

• (a) in relation to disclosure under subsection (1)(a)—

• (i) the names and addresses of all liable persons offering overnight accommodation in the area covered by a VL scheme or schemes operated by the relevant local authority,

• (ii) the addresses (or other descriptions) of all places at which overnight accommodation is provided in the area covered by a VL scheme (or schemes),

• (iii) any information or representations provided to the relevant local authority by or on behalf of a liable person in connection with any review or appeal by virtue of regulations made under section 71 or 72, and

• (iv) such other information as the relevant local authority considers necessary to allow the recipient of the information to carry out the recipient’s functions under this Act.

• (b) in relation to disclosure under subsection (1)(b) or (c)—

• (i) the information mentioned in sub-paragraphs (i) to (iv) of paragraph (a), and

• (ii) any information provided to, or any documents produced to or inspected by, an authorised officer under Chapter 1 of Part 5 of this Act.

• (5) Nothing in this section authorises a disclosure of information that would be in contravention of the data protection legislation (within the meaning given by section 3 of the Data Protection Act 2018).

Part 7 — Final provisions

Report on operation of Act

75

• (1) The Scottish Ministers must, as soon as reasonably practicable after the end of the reporting period—

• (a) review the operation of this Act, and

• (b) prepare a report on that review.

• (2) The report must, in particular, set out an assessment of—

• (a) the impact of VL schemes introduced under this Act on businesses and communities,

• (b) the processes followed by relevant local authorities when introducing, administering, reporting on and reviewing VL schemes,

• (c) how the net proceeds of VL schemes have been used by relevant local authorities,

• (d) any exemptions or rebates applying to the payment of the levy under VL schemes,

• (e) any guidance which has been issued in accordance with section 23,

• (f) the use of the compliance and enforcement powers under Part 5, and

• (g) any other matters as the Scottish Ministers consider appropriate.

• (3) The Scottish Ministers must, as soon as reasonably practicable after preparing the report—

• (a) publish the report, and

• (b) lay the report before the Scottish Parliament.

• (4) In this section, “the reporting period” is the period beginning with the day of Royal Assent and ending on—

• (a) the day which is three years after the day on which the first VL scheme comes into effect, or

• (b) such earlier day which is after the day on which the first VL scheme comes into effect as may be determined by Ministers.

Interpretation of Act

76

• (1) In this Act—

• “chargeable transaction” has the meaning given by section 3(2),

• “the levy” is to be construed in accordance with section 1,

• “the liable person” is to be construed in accordance with section 8,

• “overnight accommodation” has the meaning given by section 4(1),

• “relevant local authority” has the meaning given by section 24(2),

• “visitor” is to be construed in accordance with section 3(1)(b),

• “VL scheme” is to be construed in accordance with section 12(1)(a).

• (2) References in this Act to the making of returns are to be construed in accordance with section 25(1).

Regulation-making powers

77

Any power of the Scottish Ministers to make regulations under this Act includes power to make different provision for different purposes.

Ancillary provision

78

• (1) The Scottish Ministers may by regulations make any incidental, supplementary, consequential, transitional, transitory or saving provision that they consider appropriate for the purposes of, in connection with or for giving full effect to this Act or anything done under it.

• (2) Regulations under subsection (1) may modify any enactment, including this Act.

• (3) Regulations under subsection (1)—

• (a) are subject to the affirmative procedure if they add to, replace or omit any part of the text of an Act,

• (b) otherwise, are subject to the negative procedure.

Commencement

79

• (1) This Part comes into force on the day after Royal Assent.

• (2) The other provisions of this Act come into force on the date the Scottish Ministers appoint by regulations.

• (3) Regulations under subsection (2) may include transitional, transitory or saving provision.

Short title

80

The short title of this Act is the Visitor Levy (Scotland) Act 2024.

Power for local authorities to impose levy

Overview

Levy to be charged on purchase of overnight accommodation

Meaning of overnight accommodation

Calculation of levy

Rate for levy

Maximum number of nights of overnight accommodation

Person liable to pay levy

Third party arrangements

Billing of overnight accommodation

Exemptions and rebates

Scheme to impose levy

Prior consultation on scheme

Required content of a scheme

Publicity for introduction of scheme

Visitor levy forum

Transitional provision

Duty to keep separate account for scheme

Use of net proceeds of scheme

Annual reporting on scheme

Review of scheme

Scottish Ministers’ power to regulate process

Guidance on visitor levy scheme

Delegation of collection and enforcement functions

Interpretation

Duty to make returns

Form and content of return

Duty to keep and preserve records

Payment of levy

Power to obtain information and documents from the liable person

Power to obtain information and documents from third parties

Complying with information notices

Producing copies of documents

Further provision about powers relating to information notices

Information notices: general restrictions

Types of information

Protection for privileged communications between legal advisers and clients

Power to inspect business premises

Power to inspect business premises of third parties

Carrying out inspections under section 38 and 39

Carrying out inspections under section 38 or 39: further provision

Power to copy and remove documents

Restriction on inspection of documents

Electronic records

Power to allow a local authority to make or substitute an assessment

Power of local authorities to impose penalties

Penalty for failure to make returns

Three month penalty for failure to make return

Six month penalty for failure to make return

Twelve month penalty for failure to make return

Reasonable excuse for failure to make return

Penalty for failure to pay levy

Reasonable excuse for failure to pay levy

Penalty for failure to keep and preserve records

Reasonable excuse for failure to keep and preserve records

Penalties for failure to comply or obstruction

Daily default penalties for failure to comply or obstruction

Reasonable excuse for failure to comply or obstruction

Penalties for inaccurate information or documents

Concealing, destroying etc. documents following information notice

Concealing, destroying etc. documents following information notification

Assessment of penalties

Enforcement of penalties

Failure to comply with time limit

Power of local authorities to reduce, suspend or waive penalties

Interest on unpaid levy

Interest on penalties

Rate of interest

Power to change penalty provisions

Summary warrant

Reviews

Appeals

Registers of liable persons

Power to share information

Report on operation of Act

Interpretation of Act

Regulation-making powers

Ancillary provision

Commencement

Short title

Editorial notes

[^key-6f3574e0845b73340b12460928368b30]: S. 1 not in force at Royal Assent, see s. 79(2)

[^key-e699751acb971876c6ec7a8bdbd85244]: S. 2 not in force at Royal Assent, see s. 79(2)

[^key-bab4929e8002c15b16a2674549b92e73]: S. 3 not in force at Royal Assent, see s. 79(2)

[^key-e7cda9f16f6ce4d5668de856a6f30050]: S. 4 not in force at Royal Assent, see s. 79(2)

[^key-a12b0eafc2cd90657df3742b5ec5213f]: S. 5 not in force at Royal Assent, see s. 79(2)

[^key-21a0bf8c961a0ed159c595b99d3cd2e1]: S. 6 not in force at Royal Assent, see s. 79(2)

[^key-823ad9778d6c304384b4b0fd6af4c8bc]: S. 7 not in force at Royal Assent, see s. 79(2)

[^key-70b8b871f113d86906b4a10649ba1668]: S. 8 not in force at Royal Assent, see s. 79(2)

[^key-c85ce251a818de28f037b4719bb29b2f]: S. 9 not in force at Royal Assent, see s. 79(2)

[^key-51bc2d548bec6e34c9e5fc40715c99c6]: S. 10 not in force at Royal Assent, see s. 79(2)

[^key-931d407275663d98db31ce4ec18c9ba9]: S. 11 not in force at Royal Assent, see s. 79(2)

[^key-713bb0f327bfdbefb0081c629ea75bb0]: S. 12 not in force at Royal Assent, see s. 79(2)

[^key-356355c38687fd2ed27096e7d80e2f99]: S. 13 not in force at Royal Assent, see s. 79(2)

[^key-9d7c32780b524f5629cc04b9a16ef637]: S. 14 not in force at Royal Assent, see s. 79(2)

[^key-359125ed4760fc5babe9ff885bc683eb]: S. 15 not in force at Royal Assent, see s. 79(2)

[^key-a4b14d1c850b58d921ce8289db324a8d]: S. 16 not in force at Royal Assent, see s. 79(2)

[^key-3393a4ba656bd57cb95955641123f872]: S. 17 not in force at Royal Assent, see s. 79(2)

[^key-2858c0a67d25d8c3050dad4767adcaaa]: S. 18 not in force at Royal Assent, see s. 79(2)

[^key-23bd44c45a07bcde8f7de5c2a2aa1ab8]: S. 19 not in force at Royal Assent, see s. 79(2)

[^key-1429237836c1362cefa2f15fdb65550a]: S. 20 not in force at Royal Assent, see s. 79(2)

[^key-bb888ec2a665685d70e02965d1d36a10]: S. 21 not in force at Royal Assent, see s. 79(2)

[^key-ec3934401ed98277692ac01844b441df]: S. 22 not in force at Royal Assent, see s. 79(2)

[^key-b5e5e1d206cb1c38d9fdd6e9915d2ff9]: S. 23 not in force at Royal Assent, see s. 79(2)

[^key-7aaa06078660a8d08fc98072daf9b6ef]: S. 24 not in force at Royal Assent, see s. 79(2)

[^key-ea6b535a8dd78148f262320297f086dd]: S. 25 not in force at Royal Assent, see s. 79(2)

[^key-b8373035bdc4d349fd3d8d7cf5e05a57]: S. 26 not in force at Royal Assent, see s. 79(2)

[^key-12e5f624408564829c4194fd5c4337a3]: S. 27 not in force at Royal Assent, see s. 79(2)

[^key-9425f7e86100b42adf4b85ee6b9aafa8]: S. 28 not in force at Royal Assent, see s. 79(2)

[^key-1904e3b263045b0257c9af7b824a6c07]: S. 29 not in force at Royal Assent, see s. 79(2)

[^key-d1c947c3d0abbd16e7d685d57d46fa04]: S. 30 not in force at Royal Assent, see s. 79(2)

[^key-1d949a372fa953ac29f2617993a19afa]: S. 31 not in force at Royal Assent, see s. 79(2)

[^key-437c4db2b709e78a0c4654e1f7374b8f]: S. 32 not in force at Royal Assent, see s. 79(2)

[^key-2631e3735c6a56f1e104eb8b0d3becd8]: S. 33 not in force at Royal Assent, see s. 79(2)

[^key-8c56119829699aad2a08d1d4a7348b96]: S. 34 not in force at Royal Assent, see s. 79(2)

[^key-cfc767264032e879ea1692073c9a2778]: S. 35 not in force at Royal Assent, see s. 79(2)

[^key-e82e00c01497d44cef8e93e8c86b9256]: S. 36 not in force at Royal Assent, see s. 79(2)

[^key-b728d1c3c1fb4fb1587a03d6b080bc46]: S. 37 not in force at Royal Assent, see s. 79(2)

[^key-ee3118bdf38d16df10be9fbb752661de]: S. 38 not in force at Royal Assent, see s. 79(2)

[^key-d0dbe385263420d67f903bca4ecb6edb]: S. 39 not in force at Royal Assent, see s. 79(2)

[^key-3a7fead8ebc0dd06153b33cb64b42b1a]: S. 40 not in force at Royal Assent, see s. 79(2)

[^key-f210c4562f77c19b2897dcad826beb03]: S. 41 not in force at Royal Assent, see s. 79(2)

[^key-bc27bd801d094024d4367a79e5159f83]: S. 42 not in force at Royal Assent, see s. 79(2)

[^key-0c8ea59b5641dc6819e13792d74c8ac3]: S. 43 not in force at Royal Assent, see s. 79(2)

[^key-e1d65236a9e2be878b107ced68a1ad26]: S. 44 not in force at Royal Assent, see s. 79(2)

[^key-cc41fd95f9f7e8db5ddbea388923b5fe]: S. 45 not in force at Royal Assent, see s. 79(2)

[^key-a5eaacfc33f2e43e38cbf0e5fbb16d2b]: S. 46 not in force at Royal Assent, see s. 79(2)

[^key-9bf77a306a01d7c61b2d3ed6320471ac]: S. 47 not in force at Royal Assent, see s. 79(2)

[^key-2cf45212d7bb14fb90eb1fb3b33aeab9]: S. 48 not in force at Royal Assent, see s. 79(2)

[^key-80aceae4142753420340c9d9582e0bbd]: S. 49 not in force at Royal Assent, see s. 79(2)

[^key-381c22e859e82b352636b55804cb5187]: S. 50 not in force at Royal Assent, see s. 79(2)

[^key-b27352b9cd209fe5a926bd1b536d0d55]: S. 51 not in force at Royal Assent, see s. 79(2)

[^key-568b01df696cdb8c43a62f48835585ea]: S. 52 not in force at Royal Assent, see s. 79(2)

[^key-66e15c627129239767e3ce1ea4aa6055]: S. 53 not in force at Royal Assent, see s. 79(2)

[^key-75b425cd005928dd8de409f629892a79]: S. 54 not in force at Royal Assent, see s. 79(2)

[^key-d092da5721525a6378946d65ab26d2ae]: S. 55 not in force at Royal Assent, see s. 79(2)

[^key-23173fd3059d84ea13b54c8c787421bb]: S. 56 not in force at Royal Assent, see s. 79(2)

[^key-779ffcf66622ce381a9100e5aa5e17d7]: S. 57 not in force at Royal Assent, see s. 79(2)

[^key-f210349d637e660418a809699b4610e7]: S. 58 not in force at Royal Assent, see s. 79(2)

[^key-a61fee21406e54409c53bb4c75d4260e]: S. 59 not in force at Royal Assent, see s. 79(2)

[^key-5444e13c29abc6e87b965fa9cf46da9d]: S. 60 not in force at Royal Assent, see s. 79(2)

[^key-70b9fb05b8f96d97f9ad24c7ffbd2474]: S. 61 not in force at Royal Assent, see s. 79(2)

[^key-988ed2b7d10e14a9c27d343568c906b2]: S. 62 not in force at Royal Assent, see s. 79(2)

[^key-5acd06da268ffbb509529d43c169d466]: S. 63 not in force at Royal Assent, see s. 79(2)

[^key-237f01a285e3cde161cf1f11ebce3db5]: S. 64 not in force at Royal Assent, see s. 79(2)

[^key-b88944f1bca7f0db4bde661bf774212c]: S. 65 not in force at Royal Assent, see s. 79(2)

[^key-b7e62d305dc11c659f90f341af65a208]: S. 66 not in force at Royal Assent, see s. 79(2)

[^key-2d049aabd7952c44278ac34216a42ef2]: S. 67 not in force at Royal Assent, see s. 79(2)

[^key-ea0674e933effd8436bce62fe12f3259]: S. 68 not in force at Royal Assent, see s. 79(2)

[^key-504ae85e5f0411cc67ff157094501cf5]: S. 69 not in force at Royal Assent, see s. 79(2)

[^key-90353ed6fd9f2022972e3c5e25140c55]: S. 70 not in force at Royal Assent, see s. 79(2)

[^key-4d307b49db6b53595699cb4f5ade66b4]: S. 71 not in force at Royal Assent, see s. 79(2)

[^key-0c24628c6f794e997e986c850d65299f]: S. 72 not in force at Royal Assent, see s. 79(2)

[^key-d1de28c5618629b43ebd0452c33c48bf]: S. 73 not in force at Royal Assent, see s. 79(2)

[^key-594893dc8331a995458c83a718565108]: S. 74 not in force at Royal Assent, see s. 79(2)

[^key-27a2aa49f671c4d3a0301c68a3666b50]: S. 75 in force at 6.7.2024, see s. 79(1)

[^key-5266f98147c256b727693e0e33628a0c]: S. 76 in force at 6.7.2024, see s. 79(1)

[^key-3477d9e95d03411740c3aad24afdf074]: S. 77 in force at 6.7.2024, see s. 79(1)

[^key-012e94e8a0265be9f76839381ff82e98]: S. 78 in force at 6.7.2024, see s. 79(1)

[^key-0be2f87b133ca7ef0283770743012af4]: S. 79 in force at 6.7.2024, see s. 79(1)

[^key-d7d81852bf0c0aeb12e2397d3d633d37]: S. 80 in force at 6.7.2024, see s. 79(1)

[^key-9fca9656582b3983f8b537af3501ddb8]: S. 1 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-06e4d012149f82aa16b086c11826e947]: S. 2 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-f2e43ef8d2e0f12fb122fbc3444957ee]: S. 3 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-8e58e2a327b8682533ce32ba89d3c1b6]: S. 4 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-9b3c385d1985fc03208b0c7ec17909db]: S. 5 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-0084b23d5fc754ab57431c919e86156f]: S. 6 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-08e23e23af732d78d06c8fee15177cee]: S. 7 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-94d8daff25f23cc8288577c44812d9b9]: S. 8 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-3c60cdc00f5c8fa9573e8b625f5a599e]: S. 9 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-275015ece77a47d2ce1a5b5b43aa99f6]: S. 10 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-07d3543f311019b9656ede27969e97e2]: S. 11 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-5c8962406e45134a1faeed68441862a6]: S. 12 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-6b268fc7294074b64149807e872ac2ae]: S. 13 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-bbaa5ce605ee73e24335a82f3c65c697]: S. 14 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-e3a241ed11544f3b972d26b7a58147f8]: S. 15 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-0ddebaa19220662a621c1b56744f9b92]: S. 16 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-737c0dc2cc67df8bb2f92bd51cbaab5b]: S. 17 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-45fd3fed5dc0b99537b7716c3f0dc587]: S. 18 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-69bcf7a1cbed9487d196491f7826ceab]: S. 19 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-490fb6e0b8a9f8571de18578c15049ef]: S. 20 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-bb3fa9741f0b838d62ae18348a551398]: S. 21 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-ba83e72ec4b285b9003184c8fedb47d1]: S. 22 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-81c49b0365bb64bb3e7224c4eace763e]: S. 23 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-a3162d806483f11d261602ea1ca5fde5]: S. 24 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-19b772a4c98e8db3ed9fed8515d5c839]: S. 25 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-329ff5711db72edb174f7004c375ed49]: S. 26 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-41a8e4828b8e5d1e54ca3d3ff17858a2]: S. 27 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-5718514d6dc7610617bd75e505a35351]: S. 28 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-0dbaecc24491c38a11fddbf7d8d44f32]: S. 29 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-8be9ee9e8fbb0a9097bed50e2b466140]: S. 30 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-ccc26281664cc95601ff970e17539b00]: S. 31 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-59b6ee5ceec5ce738e7e977b8ca2643c]: S. 32 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-8ed6b087b93e68cfce209a08923327cd]: S. 33 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-187ee962b11adffafac056cf26b30527]: S. 34 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-3d557d20ed67c79077d55326a29c3e74]: S. 35 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-bd6258b54c3636a7b384635d79093b50]: S. 36 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-1d724816b6548088e884bbf6e129e6b2]: S. 37 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-b64fca98077378e793862f5aa8ad4e22]: S. 38 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-35ddd101cfd7da972d80a7b3154ef8c5]: S. 39 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-f8ea7b1cc8d50221c4139f5f9352cd06]: S. 40 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-ad940c4e19b268f89db4c8b6312bd937]: S. 41 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-c9250f77d59b9e1b72f26c48e39808df]: S. 42 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-ea7ed783b72ce285be0b5e9d2edcf727]: S. 43 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-caa273d9ffe4487b1248b1ad9de714d9]: S. 44 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-5ec23cd3961e8c4b6a3ac383e50c5c4a]: S. 45 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-5b5a9242516658ac644fb28f94b3b593]: S. 46 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-e6f7d7335acfadae3030fd0989088838]: S. 47 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-fca36ee3ab3961a83f006c97b0ddfbd8]: S. 48 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-0731c1c081b85dd2970c8c6b5b0af6d2]: S. 49 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-cb51ba12c67321a9900e397d6d38d079]: S. 50 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-7c50bb28dcabd3a652f45ac06dff9513]: S. 51 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-3fa73f70f7350863db4da9c99c7c80d5]: S. 52 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-c12c26166ad76cba5901f6e00d49ce27]: S. 53 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-3aa0b34a0b0c796d7ce6661cd655647f]: S. 54 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-12d4b3660a2e05e68c14a008182f5e1a]: S. 55 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-5587461acfc9e84e502ec35913f00316]: S. 56 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-e858bf42817646578d2839565d0f4b4d]: S. 57 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-66a0268a70f46e3e476fe8d3f3654bcf]: S. 58 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-8a186ca8c29c28641208a5d771f75a26]: S. 59 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-cf71fc599b3dd1b5dfc92af4c76e2613]: S. 60 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-cfafc37bba13ff5045b6b1a2085f6f1f]: S. 61 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-29b24127c20bc805162073481254e8f8]: S. 62 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-ae934752d0fa0ca1390e61c008887422]: S. 63 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-33124bde63c234f65ce1f64de547b1fe]: S. 64 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-a0ac6c37294db3a15c014b05fd75c022]: S. 65 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-3d954535740f674f5e5c21335ca45bcd]: S. 66 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-ac0bde186d02c06727fcfd5108a67761]: S. 67 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-d6bec36f4f600befa19997ae9a843270]: S. 68 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-065d275f13e4fb0843c6777c02eeb7a3]: S. 69 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-da3b0814baf56c4d27db092062335763]: S. 70 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-aa797cac2a71d2606b1ad57b6b403f3b]: S. 71 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-723563aa7783d770cb768fc91a580662]: S. 72 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-5c4830e99f65e7f32fff85a3ca68668b]: S. 73 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[^key-24b625ec69e6fb5864619d65006165a4]: S. 74 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2