C1PART 7Investigatory powers of Revenue Scotland
Annotations:
Modifications etc. (not altering text)
C1CHAPTER 1Investigatory powers: introductory
Overview
I1C1119C1Investigatory powers of Revenue Scotland: overview
This Part is arranged as follows—
a
Chapter 2 sets out Revenue Scotland's investigatory powers in relation to information and documents,
b
Chapter 3 contains restrictions on the powers in Chapter 2,
c
Chapter 4 sets out Revenue Scotland's investigatory powers in relation to premises and other property,
d
Chapter 5 sets out further investigatory powers,
e
Chapter 6 is about reviews and appeals against information notices, and
f
Chapter 7 sets out offences relating to information notices.
Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6