{
  "url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-20",
  "json_url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-20.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/20",
  "kind": "section",
  "number": "20",
  "heading": "Form and content of returns",
  "text": "(1) A return under this Act must—\n(a) be in the form specified by Revenue Scotland,\n(b) contain such information specified by Revenue Scotland, and\n(c) be made in such a manner as specified by Revenue Scotland.\n(2) Revenue Scotland may specify different forms, information and manners of return for different kinds of return.\n(3) A return is treated as containing any accompanying information provided by the person making the return for the purpose of completing the return.",
  "extent": "S",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 20 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/20",
    "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."
}