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					<dc:identifier>http://www.legislation.gov.uk/asp/2026/14/section/29</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:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/notes" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/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/special-cases" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/part/4/crossheading/special-cases" NumberOfProvisions="7" Match="false" Status="Prospective" id="part-4-crossheading-special-cases" RestrictExtent="S"><Title>Special cases</Title><P1group Match="false" Status="Prospective" RestrictExtent="S"><Title>Group treatment: substitution and termination</Title><P1 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29" id="section-29">
<Pnumber><CommentaryRef Ref="key-02b49b7834f0c26b6efd464ee13a811a"/>29</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/1" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/1" id="section-29-1">
<Pnumber>1</Pnumber>
<P2para>
<Text><InternalLink Ref="section-29-2" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/2" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/2">Subsection (2)</InternalLink> applies where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/1/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/1/a" id="section-29-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a body corporate ceases as from any time to be treated as a member of a group,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/1/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/1/b" id="section-29-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>immediately before that time, that body was the representative member,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/1/c" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/1/c" id="section-29-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>there are two or more other bodies corporate which continue after that time to be treated as members of the group, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/1/d" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/1/d" id="section-29-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>no application under <InternalLink Ref="section-26" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/26" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/26">section 26</InternalLink><InternalLink Ref="section-26-7" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/26/7" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/26/7">(7)</InternalLink><InternalLink Ref="section-26-7-c" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/26/7/c" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/26/7/c">(c)</InternalLink> in respect of any those other members of the group has been granted by Revenue Scotland.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/2" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/2" id="section-29-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Revenue Scotland must, by notice to whichever of the bodies corporate mentioned in <InternalLink Ref="section-29-1" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/1" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/1">subsection (1)</InternalLink><InternalLink Ref="section-29-1-c" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/1/c" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/1/c">(c)</InternalLink> as it considers appropriate, substitute that body corporate as the representative member, as from the time mentioned in <InternalLink Ref="section-29-1" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/1" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/1">subsection (1)</InternalLink><InternalLink Ref="section-29-1-a" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/1/a" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/1/a">(a)</InternalLink>.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/3" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/3" id="section-29-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/3/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/3/a" id="section-29-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a body corporate is treated as a member of a group as being controlled by any person, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/3/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/3/b" id="section-29-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>it appears to Revenue Scotland that it has ceased to be so controlled,</Text>
</P3para>
</P3>
<Text>Revenue Scotland must, by notice given to that person, terminate that treatment from such date as may be specified in the notice.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/4" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/4" id="section-29-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>If it appears to Revenue Scotland necessary to do so for the protection of the revenue, it may, by notice given to any body corporate that is treated as a member of a group and to the representative member, terminate that treatment from such time as may be specified in the notice.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/5" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/5" id="section-29-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The time specified in a notice under <InternalLink Ref="section-29-4" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/29/4" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/29/4">subsection (4)</InternalLink> must not be a time before the day on which the notice is given to the representative member.</Text>
</P2para>
</P2>
</P1para>
</P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary Type="I" id="key-02b49b7834f0c26b6efd464ee13a811a"><Para><Text>S. 29  not in force at Royal Assent, see <CitationSubRef id="n80fb9a43e6c53b54" 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>