P ART 6 R EVIEWS AND A PPEALS 44 Reviews and appeals of decisions of Revenue Scotland 20 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 233(1) (appealable decisions), after paragraph (n) insert— “(o) a decision in relation to whether or not any person is required to have a tax representative by virtue of any regulations under section 22 of the BSL(S) Act 2026, 25 (p) a decision in relation to the giving, withdrawal or variation, for the purposes of any regulations under section 22 of the BSL(S) Act 2026, of any approval or direction with respect to the person who is to act as another’s tax representative, (q) a decision in relation to— 30 (i) whether a body corporate is to be treated, or is to cease to be treated, as a member of a group under section 25 of the BSL(S) Act 2026, (ii) the times at which a body corporate is to be so treated, and (iii) which body corporate is, in relation to any time, to be the 35 representative member for a group, (r) a decision in relation to the requirement of security for the payment of Scottish building safety levy under section 32 or section 33 of the BSL(S) Act 2026.”. 24 Building Safety Levy (Scotland) Bill Part 7—Final provisions P ART 7 F INAL PROVISIONS 45 Report on operation of Act (1) The Scottish Ministers must, at such intervals as Ministers consider appropriate, report 5 on the operation of the Act. (2) The report must, in particular, set out an assessment of— (a) how the proceeds of the levy have been used, and (b) any other matters as the Scottish Ministers consider appropriate. (3) The Scottish Ministers must, as soon as reasonably practicable after preparing the report, 10 publish the report in a manner they consider appropriate. 1 46 Interpretation of this Act (1) In this Act— “accounting period” means a period which, in pursuance of any regulations made under section 19 is an accounting period for the purposes of the levy, 15 “building completion date” has the meaning given by section 3(2), “building control event” has the meaning given by section 3(1), “construction” has the meaning given by section 3(3)(a), “conversion works” has the meaning given by section 3(3)(b), “exempt new residential unit” has the meaning given by section 5, 20 “financial year” has the meaning given by section 10(3), “the levy” has the meaning given by section 1(2) and references to “tax” are to be construed accordingly, “member” and “representative member”, in relation to a group, are to be construed in accordance with section 25, 25 “new residential unit” has the meaning given by section 4(1), “non-resident taxpayer” has the meaning given by section 22(2), “owner” has the meaning given by section 8(2), “the register” means the register maintained by Revenue Scotland under section 14, 30 “registered” means registered in the register maintained by Revenue Scotland under section 14, “registrable event” has the meaning given by section 15(2), “registrable person” has the meaning given by section 15(8), “return” means a return required by regulations under section 19, 35 “tax representative”, in relation to any person, means a person who, in accordance with any regulation under section 22(1), is for the time being that person’s tax representative for the purposes of the levy, 25 Building Safety Levy (Scotland) Bill Part 7—Final provisions “taxable building control event ” is to be construed in accordance with Step 4 of section 10(1), “taxpayer” has the meaning given by section 10(1). (2) For the purposes of this Act, a person is resident in the United Kingdom at any time 5 if, at that time— (a) that person has an established place of business in the United Kingdom, (b) that person has a usual place of residence in the United Kingdom, or (c) that person is a firm or unincorporated body which (without being resident in the United Kingdom by virtue of paragraph (a)) has amongst its partners or members 10 at least one individual with a usual place of residence in the United Kingdom. 1 47 Interpretation of the Revenue Scotland and Tax Powers Act 2014 (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...