Revenue Scotland and Tax Powers Act 2014 (asp 16) - Explanatory Notes

Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 7 – Investigatory Powers of Revenue Scotland

Chapter 1 — Investigatory Powers: Introductory

Overview

Section 119 – Investigatory powers of Revenue Scotland: overview

161. This section sets out an overview of Part 7 of the Act.