{
  "url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-48",
  "json_url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-48.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/48",
  "kind": "section",
  "number": "48",
  "heading": "Interpretation of the Revenue Scotland and Tax Powers Act 2014",
  "text": "(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.\n(2) In section 252 (general interpretation)—\n(a) after the definition of “the AT(S) Act 2024” insert—\n““the BSL(S) Act 2026” means the Building Safety Levy (Scotland) Act 2026,”,\n(b) after the definition of “Revenue Scotland” insert—\n““tax” includes the levy chargeable in accordance with the BSL(S) Act 2026, and “taxpayer” is to be construed accordingly,”.\n(3) In schedule 5 (index of defined expressions)—\n(a) after the entry relating to “AT(S) Act 2024” insert—\n“\nBSL(S) Act 2026\nsection 252\n”,\nand\n(b) after the entry relating to “statutory records” insert—\n“\ntax\nsection 252\n”.",
  "extent": "S",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 48 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/48",
    "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."
}