xmlns:atom="http://www.w3.org/2005/Atom"

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.