# Building Safety Levy (Scotland) Act 2026, Section 30: Partnerships and unincorporated bodies etc.

Extent: S
Status: prospective

(1) The Scottish Ministers may by regulations make provision applying the requirements of this Act to cases where a business is carried on—
(a) in partnership, or
(b) by an unincorporated body.
(2) The registration under this Act of a partnership or an unincorporated body may be in the name of the firm or body concerned.
(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.
(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—
(a) the body corporate requests it, and
(b) Revenue Scotland considers it appropriate.

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Source: https://www.legislation.gov.uk/asp/2026/14/section/30 (the official version)
Page: https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.