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- Original (As enacted)
This is the original version (as it was originally enacted).
(1)An information notice does not require a person to provide or produce—
(a)information that relates to the conduct of a pending review or appeal relating to tax (or any part of a document containing such information), or
(b)journalistic material (or information contained in such material).
(2)In subsection (1)(b) “journalistic material” means material acquired or created for the purposes of journalism.
(3)Material is to be treated as journalistic material if it is in the possession of someone who acquired or created it for the purposes of journalism.
(4)A person who receives material from someone who intends that the recipient will use it for the purposes of journalism is to be taken to have acquired it for those purposes.
(5)An information notice does not require a person to provide or produce personal records or information contained in such records, subject to subsection (7).
(6)In subsection (5) “personal records” means documentary and other records concerning an individual (“P”) (whether living or dead) who can be identified from them and relating—
(a)to P’s physical or mental health,
(b)to spiritual counselling or assistance given or to be given to P, or
(c)to counselling or assistance given or to be given to P, for the purposes of P’s personal welfare, by any voluntary organisation or by any individual who—
(i)by reason of an office or occupation has responsibilities for P’s personal welfare, or
(ii)by reason of an order of a court has responsibilities for P’s supervision.
(7)An information notice may require a person—
(a)to produce documents (or copies of documents) that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original documents personal records (“personal information”), and
(b)to provide any information contained in such records that is not personal information.
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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.
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