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

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),

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”.