# Building Safety Levy (Scotland) Act 2026, Section 25: Definition of “business premises” to exclude premises of tax representatives

Extent: S
Status: prospective

(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”.

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Source: https://www.legislation.gov.uk/asp/2026/14/section/25 (the official version)
Page: https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.