# Building Safety Levy (Scotland) Act 2026, Section 38: Inaccuracies in taxpayer documents

Extent: S
Status: prospective

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2) In section 182(6) (penalty for inaccuracy in taxpayer document), at the end of the table insert—
“
4.
Scottish building safety levy
(a) Return under regulations made under section 19 of the BSL(S) Act 2026.
(b) Amended return under section 83 of this Act.
(c) Claim for repayment under section 106, 107 or 108 of this Act.
”.

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Source: https://www.legislation.gov.uk/asp/2026/14/section/38 (the official version)
Page: https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.