Revenue Scotland and Tax Powers Act 2014

228Power to obtain details

This section has no associated Explanatory Notes

(1)A designated officer may by notice require the third party to provide the contact details.

(2)The notice must name the debtor.

(3)If a notice is given under subsection (1), the third party must provide the details—

(a)within such period, and

(b)at such time, by such means and in such form (if any),

as is reasonably specified or described in the notice.