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					<dc:identifier>http://www.legislation.gov.uk/asp/2026/14/section/21/enacted</dc:identifier><dc:title>Building Safety Levy (Scotland) Act 2026</dc:title><dc:language>en</dc:language><dc:publisher>King's Printer for Scotland</dc:publisher><dc:modified>2026-05-13</dc:modified>
					
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									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/21/notes" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/21/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/asp/2026/14/pdfs/aspen_20260014_en.pdf" Date="2026-06-01" Title="Explanatory Note" Size="1118389"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/asp/2026/14/body/enacted" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/body" NumberOfProvisions="61"><Part DocumentURI="http://www.legislation.gov.uk/asp/2026/14/part/4/enacted" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/part/4" NumberOfProvisions="22" id="part-4"><Number>Part 4</Number><Title>Administration of Levy</Title><Pblock DocumentURI="http://www.legislation.gov.uk/asp/2026/14/part/4/crossheading/accounting-for-levy-and-recordkeeping/enacted" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/part/4/crossheading/accounting-for-levy-and-recordkeeping" NumberOfProvisions="3" id="part-4-crossheading-accounting-for-levy-and-recordkeeping"><Title>Accounting for levy and record-keeping</Title><P1group><Title>Communications from taxpayers to Revenue Scotland</Title><P1 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/21/enacted" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/21" id="section-21">
<Pnumber>21</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/21/1/enacted" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/21/1" id="section-21-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>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 <InternalLink Ref="section-21-2" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/21/2" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/21/2/enacted">subsection (2)</InternalLink>.</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/21/2/enacted" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/21/2" id="section-21-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The requirements are that the notice, application or other thing—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/21/2/a/enacted" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/21/2/a" id="section-21-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>be in the form specified by Revenue Scotland,</Text>
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</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/21/2/b/enacted" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/21/2/b" id="section-21-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>contain the information specified by Revenue Scotland, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/21/2/c/enacted" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/21/2/c" id="section-21-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>be made in the manner specified by Revenue Scotland.</Text>
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</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/21/3/enacted" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/21/3" id="section-21-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Subsections <InternalLink Ref="section-21-1" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/21/1" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/21/1/enacted">(1)</InternalLink> and <InternalLink Ref="section-21-2" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/21/2" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/21/2/enacted">(2)</InternalLink> are subject to any different provision made in or under this Act.</Text>
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