Section 41 Failure to notify cessation of eligibility for group treatment or of having a place of business in UKI1

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

After section 216J (as inserted by section 40(2)) insert—

“Failure to notify cessation of eligibility for group treatment or of having a place of business in UK: Scottish building safety levy

216K

(1)

This section applies to a person who—

(a)

fails to notify Revenue Scotland, under section 27(1) of the BSL(S) Act 2026, that the person has ceased to be eligible to be treated as a member of a group for the purposes of that Act, or

(b)

fails to notify Revenue Scotland, under section 27(2) of the BSL(S) Act 2026, that the person has ceased to have an established place of business in the United Kingdom.

(2)

The person is liable to a penalty of £500.”.