http://www.legislation.gov.uk/asp/2026/14/section/47Building Safety Levy (Scotland) Act 2026enStatute Law Database2026-06-09Expert Participation2026-05-14 Part 7 47 1 In this Act— “accounting period” means a period which, in pursuance of any regulations made under section 19 is an accounting period for the purposes of the levy, “building completion date” has the meaning given by section 3(2), “building control event” has the meaning given by section 3(1), “construction” has the meaning given by section 3(3)(a), “conversion works” has the meaning given by section 3(3)(b), “exempt new residential unit” has the meaning given by section 5, “financial year” has the meaning given by section 10(3), “the levy” has the meaning given by section 1(2) and references to “tax” are to be construed accordingly, “member” and “representative member”, in relation to a group, are to be construed in accordance with section 26, “new residential unit” has the meaning given by section 4(1), “non-resident taxpayer” has the meaning given by section 23(2), “owner” has the meaning given by section 8(2), “the register” means the register maintained by Revenue Scotland under section 14, “registered” means registered in the register maintained by Revenue Scotland under section 14, “registrable event” has the meaning given by section 15(2), “registrable person” has the meaning given by section 15(8), “return” means a return required by regulations under section 19, “tax representative”, in relation to any person, means a person who, in accordance with any regulation under section 23(1), is for the time being that person’s tax representative for the purposes of the levy, “taxable building control event” is to be construed in accordance with Step 4 of section 10(1), “taxpayer” has the meaning given by section 10(1). 2 For the purposes of this Act, a person is resident in the United Kingdom at any time if, at that time— a that person has an established place of business in the United Kingdom, b that person has a usual place of residence in the United Kingdom, or c that person is a firm or unincorporated body which (without being resident in the United Kingdom by virtue of paragraph (a)) has amongst its partners or members at least one individual with a usual place of residence in the United Kingdom. S. 47 not in force at Royal Assent, see s. 52(2)