Part 4Administration of Levy
Non-resident taxpayers
25Definition of “business premises” to exclude premises of tax representatives
(1)
The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2)
In section 141 (power to inspect business premises), in subsection (3A)(b)—
(a)
after “2024”, insert “, or the levy under the BSL(S) Act 2026”
,
(b)
for “that Act”, substitute “those Acts”
.