Part 7 S Final provisions

Prospective

48 Interpretation of the Revenue Scotland and Tax Powers Act 2014 S

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

(2) In section 252 (general interpretation)—

(a) after the definition of “the AT(S) Act 2024” insert—

• ““the BSL(S) Act 2026” means the Building Safety Levy (Scotland) Act 2026,”,

(b) after the definition of “Revenue Scotland” insert—

• ““tax” includes the levy chargeable in accordance with the BSL(S) Act 2026, and “taxpayer” is to be construed accordingly,”.

(3) In schedule 5 (index of defined expressions)—

(a) after the entry relating to “AT(S) Act 2024” insert—

“BSL(S) Act 2026

section 252”,

and

(b) after the entry relating to “statutory records” insert—

“tax	section 252”.

Commencement Information

I1 S. 48 not in force at Royal Assent, see s. 52(2)