http://www.legislation.gov.uk/asp/2026/14/section/22Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14 Part 4 22 1 The Scottish Ministers may by regulations make provision for or in connection with a requirement for information relating to the levy to be disclosed between a relevant entity and Revenue Scotland for the purposes of administering the levy. 2 Regulations made under subsection (1) may, in particular, make provision for— a the keeping, maintenance and protection of the information, b the enforcement of an obligation imposed on a relevant entity under the regulations, c appeals against any decision taken or obligation imposed under the regulations, d the conferral of powers to require a relevant entity to pay a financial penalty or compensation for a failure to comply with an obligation imposed under the regulations, e designating disclosures by Revenue Scotland as being permitted disclosures for the purposes of section 15 of the Revenue Scotland and Tax Powers Act 2014. 3 For the purposes of subsection (1), “relevant entity” means— a a local authority, b Registers of Scotland, c the Scottish Ministers, and d any other person specified in the regulations. 4 Regulations under subsection (1) may, in particular, make provision about— a the type of information to be disclosed, b the form in which the information is to be disclosed, c the time and manner in which the information is to be disclosed, and d the disclosure of information in bulk. 5 Before making regulations under subsection (1) in relation to the matters described in subsection (4), the Scottish Ministers must consult— a Revenue Scotland, and b such other persons as the Scottish Ministers consider appropriate. S. 22 not in force at Royal Assent, see s. 52(2)