Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 7 – Investigatory Powers of Revenue Scotland

Chapter 1 — Investigatory Powers: Introductory

Interpretation

Section 122 – Meaning of “statutory records”

164. This section sets out the definition of “statutory records” as referred to throughout this Part of the Act.