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					<dc:identifier>http://www.legislation.gov.uk/asp/2026/14/section/43</dc:identifier><dc:title>Building Safety Levy (Scotland) Act 2026</dc:title><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-06-09</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-05-14</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="ScottishAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2026"/><ukm:Number Value="14"/><ukm:EnactmentDate Date="2026-05-13"/><ukm:ISBN Value="9780105904588"/></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/43/notes" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/43/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/asp/2026/14/pdfs/aspen_20260014_en.pdf" Date="2026-06-01" Title="Explanatory Note" Size="1118389"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/asp/2026/14/body" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/body" NumberOfProvisions="61" RestrictExtent="S" RestrictStartDate="2026-05-14"><Part DocumentURI="http://www.legislation.gov.uk/asp/2026/14/part/5" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/part/5" NumberOfProvisions="16" id="part-5" RestrictExtent="S" Match="false" Status="Prospective"><Number>Part 5</Number><Title>Penalties</Title><P1group Match="false" Status="Prospective" RestrictExtent="S"><Title>Failure to provide security</Title><P1 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/43" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/43" id="section-43">
<Pnumber><CommentaryRef Ref="key-8cc3d6257b6f5ac02945f8ad4043b494"/>43</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/43/1" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/43/1" id="section-43-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Revenue Scotland and Tax Powers Act 2014 is modified as follows.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/43/2" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/43/2" id="section-43-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>After section 216L (as inserted by <InternalLink Ref="section-42" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/42" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/42">section 42</InternalLink><InternalLink Ref="section-42-2" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/42/2" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/42/2">(2)</InternalLink>) insert—</Text>
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<P1group>
<Title>Penalty for failure to provide security: Scottish building safety levy</Title>
<P1>
<Pnumber>216M</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>This section applies to a person who fails to comply with a requirement by Revenue Scotland under <InternalLink Ref="section-33" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/33" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/33">section 33</InternalLink> or <InternalLink Ref="section-34" IdURI="http://www.legislation.gov.uk/id/asp/2026/14/section/34" DocumentURI="http://www.legislation.gov.uk/asp/2026/14/section/34">section 34</InternalLink> of the BSL(S) Act 2026 to provide security for the payment of the Scottish building safety levy.</Text>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>The person is liable to a penalty of £20,000.</Text>
</P2para>
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<AppendText>.</AppendText>
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</P1></P1group></Part></Body></Primary><Commentaries><Commentary Type="I" id="key-8cc3d6257b6f5ac02945f8ad4043b494"><Para><Text>S. 43  not in force at Royal Assent, see <CitationSubRef id="ncae6331aee7faa69" SectionRef="section-52-2" URI="http://www.legislation.gov.uk/id/asp/2026/14/section/52/2" Operative="true">s. 52(2)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>