S. 16 not in force at Royal Assent, see s. 52(2)

http://www.legislation.gov.uk/asp/2026/14/section/16Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14Part 4Administration of LevyRegistration
16Voluntary registration for levy

Where a person intends to or is carrying out the construction or conversion of a new residential unit which may result in a registrable event—

(a)

the person may notify Revenue Scotland of those activities, and

(b)

Revenue Scotland may register the person with effect from the time of the notification.