{
  "url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-42",
  "json_url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-42.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/42",
  "kind": "section",
  "number": "42",
  "heading": "Failure to notify change to group treatment application or notification",
  "text": "(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.\n(2) After section 216K (as inserted by section 41(2)) insert—\n“Failure to notify change to group treatment application or notification: Scottish building safety levy\n216L (1) This section applies to a person who fails to comply with section 28 of the BSL(S) Act 2026.\n(2) The person is liable to a penalty of £250.”.",
  "extent": "S",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 42 not in force at Royal Assent, see s. 52(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2026/14/section/42",
    "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."
}