http://www.legislation.gov.uk/asp/2026/14/section/12Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14 Part 3 12 1 In each financial year, a taxpayer is entitled to deduct 29 building control events (a “levy-free allowance”) under Step 3 of section 10(1). 2 The Scottish Ministers may, by regulations, make further provision for and in connection with the levy-free allowance. 3 Regulations under subsection (2) may, in particular, include provision— a setting the number of building control events which constitute a levy-free allowance, b setting different numbers of building control events constituting levy-free allowances for different purposes, c specifying different periods for calculating the quantity of building control events, d specifying building control events which do not count towards a levy-free allowance, e specifying, for the purposes of paragraph (b) of Step 3 of section 10(1), which building control events are to be treated as occurring earlier in an accounting period (including for building control events which occur on the same date), f specifying the date from which a levy-free allowance applies, g about the treatment of groups of companies in relation to levy-free allowances, h about the treatment of connected persons within the meaning of section 1122 of the Corporation Tax Act 2010, i specifying the accounting period or financial year in which the first levy-free allowance period commences, and j for carrying forward unused levy-free allowance from the two accounting periods or financial years preceding the accounting period or financial year. 4 Before making regulations under subsection (2), the Scottish Ministers must consult— a persons whom they consider represent the interests of the residential property development sector, and b such other persons as the Scottish Ministers consider appropriate. S. 12 not in force at Royal Assent, see s. 52(2)