[F1 Part 4A U.K. Taxation]

Textual Amendments

F1 Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)

[F2 CHAPTER 8 U.K. TAX IN CONNECTION WITH BUILDING CONTROL APPROVAL ETC

Textual Amendments

F2 Pt. 4A Ch. 8 inserted (19.12.2024) by The Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024 (S.I. 2024/1362), arts. 1(2), 2

80O Tax in connection with building control approval etc U.K.

(1) A tax to which subsection (2) applies is a devolved tax.

(2) This subsection applies to a tax charged, for the purpose of meeting any building safety expenditure, in respect of—

(a) an application made in connection with the building control process,

(b) the issuing or submission of a document in connection with the building control process, or

(c) the taking of any other step in connection with the building control process.

(3) In subsection (2), “building safety expenditure” means expenditure incurred (whether before or after the coming into force of this section) for the purposes of improving the safety of persons in or about buildings in Scotland.

(4) For the purposes of subsection (2), a thing is done in connection with the building control process if it is done in connection with ensuring that the design, construction, demolition or conversion of a relevant building or proposed relevant building complies with a statutory requirement that is designed to secure the safety of persons in or about buildings in Scotland.

(5) In this section—

• “relevant building” means a building in Scotland consisting of or containing—

  (i)

  one or more dwellings, or

  (ii)

  other accommodation,

• (and “accommodation” here includes temporary accommodation, for example in a hotel or hospital);

• “statutory requirement” means a requirement imposed by or under an Act of Parliament or an Act of the Scottish Parliament.]