Prospective
(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2)In section 233(1) (appealable decisions), after paragraph (n) insert—
“(o)a decision in relation to whether or not any person is required to have a tax representative by virtue of any regulations under section 23 of the BSL(S) Act 2026,
(p)a decision in relation to the giving, withdrawal or variation, for the purposes of any regulations under section 23 of the BSL(S) Act 2026, of any approval or direction with respect to the person who is to act as another’s tax representative,
(q)a decision in relation to—
(i)whether a body corporate is to be treated, or is to cease to be treated, as a member of a group under section 26 of the BSL(S) Act 2026,
(ii)the times at which a body corporate is to be so treated, and
(iii)which body corporate is, in relation to any time, to be the representative member for a group,
(r)a decision in relation to the requirement of security for the payment of Scottish building safety levy under section 33 or section 34 of the BSL(S) Act 2026.”.
Commencement Information
I1S. 45 not in force at Royal Assent, see s. 52(2)