http://www.legislation.gov.uk/asp/2026/14/section/40Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14
Part 5PenaltiesFailure to request approval of tax representative appointment
40
1
The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
2
After 216I (power to change penalty provisions in Chapter 5A) insert—
Chapter 5B
Penalties relating solely to Scottish building safety levy
Failure to request approval of tax representative appointment: Scottish building safety levy
216J
1
This section applies to a person who—
a
becomes subject, in accordance with regulations under section 23(1) of the BSL(S) Act 2026, to an obligation to request Revenue Scotland’s approval for the appointment of the person’s tax representative, but
b
fails (with or without making the appointment) to make the request as required by the regulations.
2
The person is liable to a penalty of £10,000.
.
S. 40 not in force at Royal Assent, see s. 52(2)