http://www.legislation.gov.uk/asp/2026/14/section/19Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14 Part 4 19 The Scottish Ministers may, by regulations— a provide that a registrable person must— i account for the levy by reference to such periods (“accounting periods”) as may be determined by or under the regulations, ii make returns in relation to such accounting periods, iii pay the levy at such times and in such manner as may be so determined, b specify the circumstances in which a registrable person is not required to make returns. S. 19 not in force at Royal Assent, see s. 52(2)