http://www.legislation.gov.uk/asp/2026/14/section/21/enactedBuilding Safety Levy (Scotland) Act 2026enKing's Printer for Scotland2026-05-13Part 4Administration of LevyAccounting for levy and record-keeping
21Communications from taxpayers to Revenue Scotland(1)

Any notice, application or other thing that a person is required or permitted by provision made in or under this Act to give to Revenue Scotland must comply with the requirements set out in subsection (2).

(2)

The requirements are that the notice, application or other thing—

(a)

be in the form specified by Revenue Scotland,

(b)

contain the information specified by Revenue Scotland, and

(c)

be made in the manner specified by Revenue Scotland.

(3)

Subsections (1) and (2) are subject to any different provision made in or under this Act.