http://www.legislation.gov.uk/asp/2026/14/section/35Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14 Part 4 35 1 The Revenue Scotland and Tax Powers Act 2014 is modified as follows. 2 In section 4 (delegation of functions by Revenue Scotland)— a in subsection (1)(c) the words “(a “relevant person”)” are repealed, b after subsection (1)(c), insert— d any of its functions relating to the Scottish building safety levy to a person specified in regulations by the Scottish Ministers. , and c after subsection (1), insert— 1A A person specified in regulations under subsection (1)(c) or, as the case may be, subsection (1)(d) is referred to in this section as a “relevant person”. . 3 In section 254 (subordinate legislation), in subsection (3), after paragraph (za) insert— zb section 4(1)(d), . S. 35 not in force at Royal Assent, see s. 52(2)