Section 25 Definition of “business premises” to exclude premises of tax representativesI1

Scotland Not yet in force

(1)

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

(2)

In section 141 (power to inspect business premises), in subsection (3A)(b)—

(a)

after “2024”, insert “, or the levy under the BSL(S) Act 2026”,

(b)

for “that Act”, substitute “those Acts”.

Annotations