Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 7 S Investigatory powers of Revenue Scotland

Modifications etc. (not altering text)

C1 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

CHAPTER 1 S Investigatory powers: introductory

Overview S

119 Investigatory powers of Revenue Scotland: overview S

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.

Commencement Information

I1 S. 119 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)