Search Legislation

Revenue Scotland and Tax Powers Act 2014

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: CHAPTER 2

 Help about opening options

Alternative versions:

Changes to legislation:

Revenue Scotland and Tax Powers Act 2014, CHAPTER 2 is up to date with all changes known to be in force on or before 01 August 2021. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

CHAPTER 2SInvestigatory powers: information and documents

123Power to obtain information and documents from taxpayerS

(1)If the condition in subsection (2) is met, a designated officer may by notice require a person (“the taxpayer”)—

(a)to provide information, or

(b)to produce a document.

(2)That condition is that—

(a)the information or document is reasonably required by the officer for the purpose of checking the taxpayer's tax position, and

(b)it is reasonable for the taxpayer to be required to provide the information or to produce the document.

(3)In this Part “taxpayer notice” means a notice under this section.

Commencement Information

I1S. 123 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

124Power to obtain information and documents from third partyS

(1)If the condition in subsection (2) is met, a designated officer may by notice require a person—

(a)to provide information, or

(b)to produce a document.

(2)That condition is that—

(a)the information or document is reasonably required by the officer for the purpose of checking the tax position of another person whose identity is known to the officer (“the taxpayer”), and

(b)it is reasonable for the person to be required to provide the information or to produce the document.

(3)A notice under this section must name the taxpayer to whom it relates, unless the tribunal has approved the giving of the notice and disapplied this requirement under section 125.

(4)In this Part “third party notice” means a notice under this section.

Commencement Information

I2S. 124 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

125Approval of taxpayer notices and third party noticesS

(1)A designated officer may not give a third party notice without—

(a)the agreement of the taxpayer, or

(b)the approval of the tribunal.

(2)A designated officer may ask for the approval of the tribunal to the giving of any taxpayer notice or third party notice (and for the effect of obtaining such approval see sections 152 and 155).

(3)An application for approval under this section may be made without notice (except as required under subsection (4)).

(4)The tribunal may not approve the giving of a taxpayer notice or third party notice unless—

(a)the tribunal is satisfied that, in the circumstances, the officer giving the notice is justified in doing so,

(b)the person to whom the notice is to be addressed has been told that the information or documents referred to in the notice are required and has been given a reasonable opportunity to make representations to a designated officer,

(c)the tribunal has been given a summary of any representations made by that person, and

(d)in the case of a third party notice, the taxpayer has been given a summary of the reasons why a designated officer requires the information and documents.

(5)Paragraphs (b) to (d) of subsection (4) do not apply to the extent that the tribunal is satisfied that taking the action specified in those paragraphs might prejudice the assessment or collection of tax.

(6)Where the tribunal approves the giving of a third party notice under this paragraph, it may also disapply the requirement to name the taxpayer in the notice if it is satisfied that the designated officer has reasonable grounds for believing that naming the taxpayer might seriously prejudice the assessment or collection of tax.

Commencement Information

I3S. 125 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

126Copying third party notice to taxpayerS

(1)A designated officer who gives a third party notice must give a copy of the notice to the taxpayer to whom it relates, unless the tribunal has disapplied this requirement.

(2)The tribunal may not disapply that requirement unless the tribunal is satisfied that the officer applying has reasonable grounds for believing that giving a copy of the notice to the taxpayer might prejudice the assessment or collection of tax.

Commencement Information

I4S. 126 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

127Power to obtain information and documents about persons whose identity is not knownS

(1)If the conditions in subsection (2) are met, a designated officer may by notice require a person—

(a)to provide information, or

(b)to produce a document.

(2)Those conditions are—

(a)that the information or document is reasonably required by the officer for the purpose of checking the tax position of—

(i)a person whose identity is not known to the officer, or

(ii)a class of persons whose individual identities are not known to the officer, and

(b)the tribunal has approved the giving of the notice.

(3)An application for approval may be made without notice.

(4)The tribunal may not approve the giving of a notice under this section unless it is satisfied that—

(a)the notice would meet the condition in subsection (2)(a),

(b)there are reasonable grounds for believing that the person or any of the class of persons to whom the notice relates may have failed or may fail to comply with any provision of the law relating to a devolved tax,

(c)any such failure is likely to have led or to lead to serious prejudice to the assessment or collection of tax, and

(d)the information or document to which the notice relates is not readily available from another source.

Commencement Information

I5S. 127 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

128Third party notices and notices under section 127: groups of undertakingsS

(1)This section applies where an undertaking is a parent undertaking in relation to another undertaking (a “subsidiary undertaking”).

(2)Where a third party notice is given to any person for the purpose of checking the tax position of the parent undertaking and any of its subsidiary undertakings—

(a)section 124(3) only requires the notice to state this and name the parent undertaking, and

(b)the references in section 125(6) to naming the taxpayer are to making that statement and naming the parent undertaking.

(3)In relation to such a notice—

(a)in sections 125 and 126 (approval of notices and copying third party notices), the references to the taxpayer have effect as if they were references to the parent undertaking, but

(b)in section 152(2)(b) (no review or appeal in relation to taxpayer's statutory records), the reference to the taxpayer has effect as if it were a reference to the parent undertaking and each of its subsidiary undertakings.

(4)Where a third party notice is given to the parent undertaking for the purpose of checking the tax position of more than one subsidiary undertaking—

(a)section 124(3) only requires the notice to state this, and

(b)the references in section 125(6) to naming the taxpayer are to making that statement.

(5)In relation to such a notice—

(a)in section 125 (approval of notices), subsections (1) and (4)(d) do not apply,

(b)section 126(1) (copying third party notices to taxpayer) does not apply,

(c)section 137 (restriction on giving taxpayer notice following a tax return) applies as if the notice was a taxpayer notice or taxpayer notices given to each subsidiary undertaking (or, if the notice names the subsidiary undertakings to which it relates, to each of those undertakings), and

(d)in section 152(2)(b) (no review or appeal in relation to a taxpayer's statutory records), the reference to the taxpayer has effect as if it were a reference to the parent undertaking or any of its subsidiary undertakings.

(6)In this section “parent undertaking”, “subsidiary undertaking” and “undertaking” have the meanings given in sections 1161 and 1162 of, and schedule 7 to, the Companies Act 2006 (c.46).

Commencement Information

I6S. 128 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

129Third party notices and notices under section 127: partnershipsS

(1)This section applies where a business is carried on by two or more persons in partnership.

(2)Where, in respect of a taxable event entered into or undertaken by or on behalf of the members of the partnership, any partner has made a tax return, section 137 has effect as if that return had been made by each of the partners.

(3)Where a third party notice is given for the purpose of checking the tax position of more than one of the partners (in their capacity as such)—

(a)section 124(3) only requires the notice to state this and give a name by which the partnership is known or under which it is registered for any purpose, and

(b)the references in section 125(6) to naming the taxpayer are to making that statement and naming the partnership.

(4)In relation to such a notice given to a person other than one of the partners—

(a)in sections 125 and 126 (approval of notices and copying third party notices), the references to the taxpayer have effect as if they were references to at least one of the partners, and

(b)in section 152(2)(b) (no review or appeal in relation to taxpayer's statutory records), the reference to the taxpayer has effect as if it were a reference to any of the partners in the partnership.

(5)In relation to a third party notice given to one of the partners for the purpose of checking the tax position of one or more of the other partners (in their capacity as such)—

(a)in section 125 (approval of notices), subsections (1) and (4)(d) do not apply,

(b)section 126(1) (copying third party notices to taxpayer) does not apply, and

(c)in section 152(2)(b) (no review or appeal in relation to a taxpayer's statutory records), the reference to the taxpayer has effect as if it were a reference to any of the partners in the partnership.

Commencement Information

I7S. 129 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

130Power to obtain information about persons whose identity can be ascertainedS

(1)A designated officer may by notice require a person (“P”) to provide relevant information about another person (“the taxpayer”) if the tribunal approves the giving of the notice.

(2)The tribunal may not approve the giving of a notice under this section unless satisfied that conditions A to D are met.

(3)Condition A is that the information is reasonably required by the officer for the purpose of checking the tax position of the taxpayer.

(4)Condition B is that—

(a)the taxpayer's identity is not known to the officer, but

(b)the officer holds information from which the taxpayer's identity can be ascertained.

(5)Condition C is that the officer has reason to believe that—

(a)P will be able to ascertain the taxpayer's identity from the information held by the officer, and

(b)P obtained relevant information about the taxpayer in the course of carrying on a business.

(6)Condition D is that the taxpayer's identity cannot readily be ascertained by other means from the information held by the officer.

(7)Relevant information” means all or any of the following—

(a)name,

(b)last known address, and

(c)date of birth (in the case of an individual).

(8)This section applies for the purpose of checking the tax position of a class of persons as for the purpose of checking the tax position of a single person (and references to “taxpayer” are to be read accordingly).

Commencement Information

I8S. 130 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

131NoticesS

(1)In this Part “information notice” means a notice under section 123, 124, 127 or 130.

(2)An information notice may specify or describe the information or documents to be provided or produced.

(3)If an information notice is given with the approval of the tribunal, it must state that it is given with that approval.

(4)A decision of the tribunal under section 125, 126, 127 or 130 is final.

Commencement Information

I9S. 131 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

132Complying with information noticesS

(1)Where a person is required by an information notice to provide information or produce a document, the person must do so—

(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.

(2)Where an information notice requires a person to produce a document, it must be produced—

(a)at a place agreed to by that person and a designated officer, or

(b)at such place as a designated officer may reasonably specify.

(3)A designated officer must not specify for the purposes of subsection (2)(b) a place that is used solely as a dwelling.

(4)The production of a document in compliance with an information notice is not to be regarded as breaking any lien claimed on the document.

Commencement Information

I10S. 132 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

133Producing copies of documentsS

(1)Where an information notice requires a person to produce a document, the person may comply with the notice by producing a copy of the document, subject to any conditions or exceptions set out in regulations made by the Scottish Ministers.

(2)Subsection (1) does not apply where—

(a)the notice requires the person to produce the original document, or

(b)a designated officer subsequently makes a request to the person for the original document.

(3)Where a designated officer requests a document under subsection (2)(b), the person to whom the request is made must produce the document—

(a)within such period, and

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

as is reasonably requested by the designated officer.

Commencement Information

I11S. 133 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

134Further provision about powers relating to information noticesS

The Scottish Ministers may by regulations make further provision about—

(a)the form and content of information notices,

(b)the time periods for complying with information notices, and

(c)the manner of complying with information notices.

Commencement Information

I12S. 134 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

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

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

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

Close

Explanatory Notes

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

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 enacted 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