http://www.legislation.gov.uk/asp/2026/14/section/17Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14 Part 4 17 1 A registered person who ceases to carry out any activities that will result in a registrable event must notify Revenue Scotland. 2 Where Revenue Scotland is satisfied that a registered person has ceased to carry out activities that will result in a registrable event, it may cancel the person’s registration with effect from the earliest practicable time after the person has ceased to undertake those activities (whether or not the person notifies Revenue Scotland under subsection (1)). 3 Revenue Scotland must cancel a person’s registration with effect from the earliest practicable time after the person ceases carrying out activities that will result in a registrable event where— a the person notifies Revenue Scotland under subsection (1), b Revenue Scotland is satisfied that the person will not carry out such activities, c Revenue Scotland is satisfied that no levy which the person is liable to pay is unpaid, and d subsections (4) and (5) do not apply. 4 Where a registered person becomes exempted from the requirement to be registered by virtue of regulations under section 15(6), Revenue Scotland may cancel the person’s registration with effect from the time when the person became so exempted or from such later time as Revenue Scotland considers appropriate. 5 Revenue Scotland must cancel a person’s registration with effect from the date of registration where— a the registered person is exempted from the requirement to be registered by virtue of regulations under section 15(6), and b Revenue Scotland is satisfied that the person has been so exempted at all times since being registered. 6 Revenue Scotland must cancel a person’s registration with effect from the date of registration where— a a person notifies Revenue Scotland under subsection (1), and b Revenue Scotland is satisfied that the person has not carried out, is not carrying out, and will not carry out, any activities that will result in a registrable event. S. 17 not in force at Royal Assent, see s. 52(2)