75.This section of the Act amends section 141 (power to inspect business premises) of the Revenue Scotland and Tax Powers Act 2014 to apply a new definition of “business premises” for the purposes of the Scottish building safety levy.
76.Generally, “business premises” means premises that a designated officer of Revenue Scotland has reason to believe are used in connection with the carrying on of a business by or on behalf of a person. But in relation to the Scottish building safety levy, it does not include the premises of any tax representative within the meaning of this Act (i.e. the person who in accordance with regulations under section 23 acts as a taxpayer’s representative for the purposes of the levy).
Commentary on Provisions Part 4 – Administration of Levy Section 25: Definition of “business premises” to exclude premises of tax representatives