Section 40 Failure to request approval of tax representative appointmentI1

The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

After 216I (power to change penalty provisions in Chapter 5A) insert—

“Chapter 5B

Penalties relating solely to Scottish building safety levy

Failure to request approval of tax representative appointment: Scottish building safety levy

216J

(1)

This section applies to a person who—

(a)

becomes subject, in accordance with regulations under section 23(1) of the BSL(S) Act 2026, to an obligation to request Revenue Scotland’s approval for the appointment of the person’s tax representative, but

(b)

fails (with or without making the appointment) to make the request as required by the regulations.

(2)

The person is liable to a penalty of £10,000.”.