http://www.legislation.gov.uk/asp/2026/14/section/21/notesExplanatory Notes to Building Safety Levy (Scotland) Act 2026Scottish GovernmentenKing's Printer for Scotland2026-06-01
<Citation URI="http://www.legislation.gov.uk/id/asp/2026/14" id="c00001" Class="ScottishAct" Year="2026" Number="0014">Building Safety Levy (Scotland) Act 2026</Citation>
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13 May 2026
Commentary on Provisions<CitationSubRef id="c00035" URI="http://www.legislation.gov.uk/id/asp/2026/14/part/4" CitationRef="c00001" SectionRef="part-4">Part 4</CitationSubRef> – Administration of Levy
<CitationSubRef id="c00051" URI="http://www.legislation.gov.uk/id/asp/2026/14/section/21" CitationRef="c00001" SectionRef="section-21">Section 21</CitationSubRef>: Communications from taxpayers to Revenue Scotland
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This section provides that notices, applications or other communications that taxpayers make to Revenue Scotland must meet Revenue Scotland’s specifications in terms of their content and form.