(b) Amended return under section 83 of this Act. 40 (c) Claim for repayment under section 106, 107 or 108 of this Act.”. 22 Building Safety Levy (Scotland) Bill Part 5—Penalties 38 Failure to register for levy etc. (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 209(1)(a) (penalties for failure to register for tax etc.), after sub-paragraph (iv) insert— 5 “(v) section 15 of the BSL(S) Act 2026 (duty to register for levy), (vi) section 18 of the BSL(S) Act 2026 (registration: notification and compliance),” (3) In section 210(4) (amount of penalty for failure to register for tax etc.), for “Scottish landfill tax or Scottish aggregates tax” insert “Scottish landfill tax, Scottish aggregates 10 tax or the Scottish building safety levy”. 1 39 Failure to request approval of tax representative appointment (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After 216I (Power to change penalty provisions in Chapter 5A) insert— “C HAPTER 5B 15 P ENALTIES RELATING SOLELY TO S COTTISH BUILDING SAFETY LEVY 216J Failure to request approval of tax representative appointment: Scottish building safety levy (1) This section applies to a person who— (a) becomes subject, in accordance with regulations under section 22(1) of 20 the BSL(S) Act 2026, to an obligation to request Revenue Scotland’s approval for the appointment of the person’s tax representative, but (b) fails (with or without making the appointment) to make the request as required by the regulations. (2) The person is liable to a penalty of £10,000.”. 25 40 Failure to notify cessation of eligibility for group treatment or of having place of business in UK (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 216J (as inserted by section 39(2)) insert— “216K Failure to notify cessation of eligibility for group treatment or of having 30 place of business in UK: Scottish building safety levy (1) This section applies to a person who— (a) fails to notify Revenue Scotland, under section 26...