PART 7 SInvestigatory powers of Revenue Scotland

CHAPTER 1SInvestigatory powers: introductory


119Investigatory powers of Revenue Scotland: overviewS

This Part is arranged as follows—

(a)Chapter 2 sets out Revenue Scotland's investigatory powers in relation to information and documents,

(b)Chapter 3 contains restrictions on the powers in Chapter 2,

(c)Chapter 4 sets out Revenue Scotland's investigatory powers in relation to premises and other property,

(d)Chapter 5 sets out further investigatory powers,

(e)Chapter 6 is about reviews and appeals against information notices, and

(f)Chapter 7 sets out offences relating to information notices.


120Meaning of “tax position”S

(1)In this Part unless otherwise stated “tax position”, in relation to a person, means the person's position as regards any devolved tax, including the person's position as regards—

(a)past, present and future liability to pay any devolved tax,

(b)penalties and other amounts that have been paid, or are or may be payable, by or to the person in connection with any devolved tax, and

(c)claims, elections, applications and notices that have been or may be made or given in connection with the person's liability to pay any devolved tax,

(and references to a person's position as regards a particular tax (however expressed) are to be interpreted accordingly).

(2)References in this Part to the tax position of a person include the tax position of—

(a)an individual who has died,

(b)a company that has ceased to exist.

(3)References in this Part to a person's tax position are to the person's tax position at any time or in relation to any period, unless otherwise stated.

(4)References to checking a person's tax position include carrying out an investigation or enquiry of any kind.

121Meaning of “carrying on a business”S

(1)In this Part references to carrying on a business include—

(a)the letting of property,

(b)the activities of a charity, and

(c)the activities of a local authority and any other public authority.

(2)The Scottish Ministers may by regulations provide that for the purposes of this Part—

(a)the carrying on of an activity specified in the regulations, or

(b)the carrying on of such an activity (or any activity) by a person specified in the regulations,

is or is not to be treated as the carrying on of a business.

122Meaning of “statutory records”S

(1)For the purposes of this Part information or a document forms part of a person's statutory records if it is information or a document which the person is required to keep and preserve by or under this Act, subject to subsections (2) and (3).

(2)To the extent that any information or document that is required to be kept and preserved by or under this Act—

(a)does not relate to the carrying on of a business, and

(b)is not also required to be kept or preserved by or under any other enactment relating to devolved tax,

it forms part of a person's statutory records only to the extent that any accounting period or periods to which it relates has or have ended.

(3)Information and documents cease to form part of a person's statutory records when the period for which they are required to be preserved by or under this Act has expired.