Prospective

Part 4 S Administration of Levy

Registration S

16 Voluntary registration for levy S

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.

Commencement Information

I1 S. 16 not in force at Royal Assent, see s. 52(2)