{
  "url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-16",
  "json_url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-16.json",
  "legislation": "asp/2026/14",
  "legislation_title": "Building Safety Levy (Scotland) Act 2026",
  "legislation_url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026",
  "path": "section/16",
  "kind": "section",
  "number": "16",
  "heading": "Voluntary registration for levy",
  "text": "Where a person intends to or is carrying out the construction or conversion of a new residential unit which may result in a registrable event—\n(a) the person may notify Revenue Scotland of those activities, and\n(b) Revenue Scotland may register the person with effect from the time of the notification.",
  "extent": "S",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 16 not in force at Royal Assent, see s. 52(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2026/14/section/16",
    "retrieved_at": "2026-11-07T03:33:04.653884+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}