Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 7 Investigatory powers of Revenue Scotland

CHAPTER 2 Investigatory powers: information and documents

123 Power to obtain information and documents from taxpayer

(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.