Prospective

Part 5 S Penalties

42 Failure to notify change to group treatment application or notification S

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

(2) After section 216K (as inserted by section 41(2)) insert—

“216L Failure to notify change to group treatment application or notification: Scottish building safety levy

(1) This section applies to a person who fails to comply with section 28 of the BSL(S) Act 2026.

(2) The person is liable to a penalty of £250.”.

Commencement Information

I1 S. 42 not in force at Royal Assent, see s. 52(2)