Search Legislation

The Revenue Scotland and Tax Powers Act (Privileged Communications) Regulations 2015

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Procedure where information notice given during inspection of premises is in dispute

This section has no associated Policy Notes

6.—(1) The following procedure applies where there is a dispute falling within regulation 3(b).

(2) On receipt of the information notice, the taxpayer, third party or person acting on their behalf shall indicate to the designated officer carrying out the inspection each document, required under the information notice, which is in dispute.

(3) The taxpayer, third party or person acting on their behalf must place the document or documents in dispute, or a copy of such document or documents, in an appropriate container which prevents the contents being visible.

(4) The container shall be—

(a)sealed, labelled and signed by that person;

(b)countersigned by the officer; and

(c)given into the custody of a designated officer.

(5) The designated officer shall deliver the container to the tribunal with the seal intact within forty working days of having taken custody of it together with an application to the tribunal to consider and resolve the dispute.

(6) The designated officer, at the same time as delivering an application to the tribunal under paragraph (5), must send a copy of that application to the person to whom an information notice has been given that is subject to the dispute falling within regulation 3(b).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

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.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Policy Note

Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources