39.This section makes transitional provision in relation to modifications of a proposed VL scheme to take account of changes made to section 14(1) of the 2024 Act by paragraphs 8 and 21 of the schedule of the 2026 Act. (These changes are described in the notes above in relation to section 7 of the 2024 Act.)
40.If a local authority has previously publicised information about, and consulted on, a proposed VL scheme in accordance with section 13(1)(a) and (b) of the 2024 Act, and subsequently adjusts the proposed scheme to take account of any of these changes to section 14(1) of the 2024 Act, section 8 of the 2026 Act ensures that the local authority will not need to consult on this adjustment in accordance with section 13(1)(a) and (b) of the 2026 Act.
41.If the local authority has previously publicised a report under section 13(1)(c) in relation to the proposed scheme (before it was adjusted), the authority is treated as having publicised a report in relation to the proposed scheme that has been adjusted to take account of any of the changes to section 14(1) of the 2024 Act mentioned in paragraph 39 of these Notes. But if the local authority in question has not yet publicised a report on the proposed scheme, then the report to be publicised under section 13(1)(c) is required to state whether or not the authority intends to proceed with the adjusted proposed scheme.
The Act Transitional provisions: chargeable transactions and returns Section 8 - Modification of proposed visitor levy scheme