{
  "url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-30",
  "json_url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-30.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/30",
  "kind": "section",
  "number": "30",
  "heading": "Partnerships and unincorporated bodies etc.",
  "text": "(1) The Scottish Ministers may by regulations make provision applying the requirements of this Act to cases where a business is carried on—\n(a) in partnership, or\n(b) by an unincorporated body.\n(2) The registration under this Act of a partnership or an unincorporated body may be in the name of the firm or body concerned.\n(3) In determining whether activities which will result in a registrable event are carried out by an unincorporated body, no account is to be taken of any change in its members.\n(4) The registration under this Act of a body corporate carrying on a business in several divisions may be in the names of those divisions if—\n(a) the body corporate requests it, and\n(b) Revenue Scotland considers it appropriate.",
  "extent": "S",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 30 not in force at Royal Assent, see s. 52(2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "ssi/2026/324",
      "affecting_title": "The Building Safety Levy (Scotland) Act 2026 (Commencement No. 1) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2026/14/section/30",
    "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."
}