S. 34 not in force at Royal Assent, see s. 52(2)

http://www.legislation.gov.uk/asp/2026/14/section/34Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14Part 4Administration of LevyProvision of security
34Security required by general direction(1)

Revenue Scotland may, if it appears to it necessary to do so for the protection of the revenue, issue a direction specifying the amount of security, or a method for determining the amount of security, that persons liable to pay the levy must provide to Revenue Scotland to secure the approval of the appointment of a tax representative (see section 23).

(2)

A direction under this section—

(a)

applies generally to persons liable to pay the levy,

(b)

may specify any conditions for the provision of security that Revenue Scotland considers appropriate,

(c)

may vary or revoke an earlier direction, and

(d)

must be published by Revenue Scotland.

(3)

Subsection (4) applies if—

(a)

a person liable to pay the levy has appointed a tax representative, and

(b)

a direction issued under this section has the effect of requiring the person liable to pay the levy to provide security or additional security to ensure that the appointment continues to have effect.

(4)

The person must provide the security or additional security to Revenue Scotland by the date specified by Revenue Scotland.