Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 7 Investigatory powers of Revenue Scotland

CHAPTER 2 Investigatory powers: information and documents

126 Copying third party notice to taxpayer

(1) A designated officer who gives a third party notice must give a copy of the notice to the taxpayer to whom it relates, unless the tribunal has disapplied this requirement.

(2) The tribunal may not disapply that requirement unless the tribunal is satisfied that the officer applying has reasonable grounds for believing that giving a copy of the notice to the taxpayer might prejudice the assessment or collection of tax.