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					<dc:identifier>http://www.legislation.gov.uk/asp/2026/14/section/25</dc:identifier><dc:title>Building Safety Levy (Scotland) Act 2026</dc:title><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-06-09</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-05-14</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="ScottishAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2026"/><ukm:Number Value="14"/><ukm:EnactmentDate Date="2026-05-13"/><ukm:ISBN Value="9780105904588"/></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/25/notes" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/25/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" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/body" NumberOfProvisions="61" RestrictExtent="S" RestrictStartDate="2026-05-14"><Part DocumentURI="http://www.legislation.gov.uk/asp/2026/14/part/4" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/part/4" NumberOfProvisions="22" id="part-4" RestrictExtent="S" Match="false" Status="Prospective"><Number>Part 4</Number><Title>Administration of Levy</Title><Pblock DocumentURI="http://www.legislation.gov.uk/asp/2026/14/part/4/crossheading/nonresident-taxpayers" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/part/4/crossheading/nonresident-taxpayers" NumberOfProvisions="3" Match="false" Status="Prospective" id="part-4-crossheading-nonresident-taxpayers" RestrictExtent="S"><Title>Non-resident taxpayers</Title><P1group Match="false" Status="Prospective" RestrictExtent="S"><Title>Definition of “business premises” to exclude premises of tax representatives</Title><P1 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/25" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/25" id="section-25">
<Pnumber><CommentaryRef Ref="key-e3ba87737025890b60b614e57f0f6fdf"/>25</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/25/1" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/25/1" id="section-25-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Revenue Scotland and Tax Powers Act 2014 is modified as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/25/2" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/25/2" id="section-25-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In section 141 (power to inspect business premises), in subsection (3A)(b)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/25/2/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/25/2/a" id="section-25-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>after “2024”, insert <InlineAmendment>“, or the levy under the BSL(S) Act 2026”</InlineAmendment>,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/25/2/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/25/2/b" id="section-25-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for “that Act”, substitute <InlineAmendment>“those Acts”</InlineAmendment>.</Text>
</P3para>
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</P2para>
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</P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary Type="I" id="key-e3ba87737025890b60b614e57f0f6fdf"><Para><Text>S. 25  not in force at Royal Assent, see <CitationSubRef id="ned882691ed8a0d5e" SectionRef="section-52-2" URI="http://www.legislation.gov.uk/id/asp/2026/14/section/52/2" Operative="true">s. 52(2)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>