49.This section contains provisions relating to the Scottish building safety levy register, to be maintained by Revenue Scotland.
50.Subsection (1) places a duty on Revenue Scotland to maintain a register containing whatever information it deems required for the purposes of the collection and management of Scottish building safety levy. The register is to be kept in the form that Revenue Scotland considers appropriate (subsection (2)) and must be kept up to date (subsection (3)).
51.Subsections (4) to (6) set out the content of the register and make further provision regarding Revenue Scotland’s powers in relation to the register, including giving authorisation to Revenue Scotland to publish information in the register despite any prohibition within devolved competence that might otherwise apply. In particular, subsection (5) lists information which may be published, including information relating to when a registered person is treated as part of a group in terms of section 26.
Commentary on Provisions Part 4 – Administration of Levy Section 14: Scottish building safety levy register