PART 7Investigatory powers of Revenue Scotland
CHAPTER 1Investigatory powers: introductory
Overview
119Investigatory 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.