63.This section gives a regulation-making power to the Scottish Ministers to provide that a registrable person must account for the payment of the Scottish building safety levy by reference to specific accounting periods; must make returns in relation to those periods; and must pay tax by the deadlines and in the manner set out in the regulations. They may also specify the circumstances in which a registerable person is not required to make returns. Such regulations are subject to the negative procedure.
Commentary on Provisions Part 4 – Administration of Levy Section 19: Accounting for levy and time for payment