Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 7 Investigatory powers of Revenue Scotland

CHAPTER 4 Investigatory powers: premises and other property

Other powers in relation to premises

148 Power to mark assets and to record information

The powers under sections 141 to 146 include—

(a) power to mark business assets, and anything containing business assets, for the purpose of indicating that they have been inspected, and

(b) power to obtain and record information (whether electronically or otherwise) relating to the premises, property, assets and documents that have been inspected.