Scottish building safety Return under regulations made under section 26 levy 19 of the BSL(S) Act 2026.”, (b) in subsection (6), for “2 or 3” insert “2, 3 or 4”. (3) In the italic heading before section 164, for “Scottish landfill tax and Scottish aggregates tax” substitute “Scottish landfill tax, Scottish aggregates tax and Scottish building safety 30 levy...