Prospective

Part 5 S Penalties

39 Failure to register for levy etc. S

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2) In section 209(1)(a) (penalties for failure to register for tax etc.), after sub-paragraph (iv) insert—

“(v) section 15 of the BSL(S) Act 2026 (duty to register for levy),

(vi) section 18 of the BSL(S) Act 2026 (registration: notification and compliance),”.

(3) In section 210(4) (amount of penalty for failure to register for tax etc.), for “Scottish landfill tax or Scottish aggregates tax” insert “Scottish landfill tax, Scottish aggregates tax or the Scottish building safety levy”.

Commencement Information

I1 S. 39 not in force at Royal Assent, see s. 52(2)