# Building Safety Levy (Scotland) Act 2026, Section 48: Interpretation of the Revenue Scotland and Tax Powers Act 2014

Extent: S
Status: prospective

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2) In section 252 (general interpretation)—
(a) after the definition of “the AT(S) Act 2024” insert—
““the BSL(S) Act 2026” means the Building Safety Levy (Scotland) Act 2026,”,
(b) after the definition of “Revenue Scotland” insert—
““tax” includes the levy chargeable in accordance with the BSL(S) Act 2026, and “taxpayer” is to be construed accordingly,”.
(3) In schedule 5 (index of defined expressions)—
(a) after the entry relating to “AT(S) Act 2024” insert—
“
BSL(S) Act 2026
section 252
”,
and
(b) after the entry relating to “statutory records” insert—
“
tax
section 252
”.

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Source: https://www.legislation.gov.uk/asp/2026/14/section/48 (the official version)
Page: https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.