C1PART 7Investigatory powers of Revenue Scotland

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C1CHAPTER 1Investigatory powers: introductory

Overview

I1C1119C1Investigatory powers of Revenue Scotland: overview

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.