# Building Safety Levy (Scotland) Act 2026, Section 20: Form and content of returns

Extent: S
Status: prospective

(1) A return under this Act must—
(a) be in the form specified by Revenue Scotland,
(b) contain such information specified by Revenue Scotland, and
(c) be made in such a manner as specified by Revenue Scotland.
(2) Revenue Scotland may specify different forms, information and manners of return for different kinds of return.
(3) A return is treated as containing any accompanying information provided by the person making the return for the purpose of completing the return.

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Source: https://www.legislation.gov.uk/asp/2026/14/section/20 (the official version)
Page: https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.