{
  "url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-25",
  "json_url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-25.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/25",
  "kind": "section",
  "number": "25",
  "heading": "Definition of “business premises” to exclude premises of tax representatives",
  "text": "(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.\n(2) In section 141 (power to inspect business premises), in subsection (3A)(b)—\n(a) after “2024”, insert “, or the levy under the BSL(S) Act 2026”,\n(b) for “that Act”, substitute “those Acts”.",
  "extent": "S",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 25 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/25",
    "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."
}