64.This section provides that returns for the Scottish building safety levy must meet Revenue Scotland’s specifications in terms of their content and form. Subsection (2) allows Revenue Scotland to specify different forms, information and manners of return for different kinds of return. Any additional information supplied alongside the return itself for the purpose of completing the return is to be treated as part of the return.
Commentary on Provisions Part 4 – Administration of Levy Section 20: Form and content of returns