- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)A designated officer may by notice require a person (“P”) to provide relevant information about another person (“the taxpayer”) if the tribunal approves the giving of the notice.
(2)The tribunal may not approve the giving of a notice under this section unless satisfied that conditions A to D are met.
(3)Condition A is that the information is reasonably required by the officer for the purpose of checking the tax position of the taxpayer.
(4)Condition B is that—
(a)the taxpayer’s identity is not known to the officer, but
(b)the officer holds information from which the taxpayer’s identity can be ascertained.
(5)Condition C is that the officer has reason to believe that—
(a)P will be able to ascertain the taxpayer’s identity from the information held by the officer, and
(b)P obtained relevant information about the taxpayer in the course of carrying on a business.
(6)Condition D is that the taxpayer’s identity cannot readily be ascertained by other means from the information held by the officer.
(7)“Relevant information” means all or any of the following—
(a)name,
(b)last known address, and
(c)date of birth (in the case of an individual).
(8)This section applies for the purpose of checking the tax position of a class of persons as for the purpose of checking the tax position of a single person (and references to “taxpayer” are to be read accordingly).
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: