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Revenue Scotland and Tax Powers Act 2014

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    The Act

    Part 7 – Investigatory Powers of Revenue Scotland

    Chapter 2 — Investigatory Powers: Information and Documents
    Section 123 – Power to obtain information and documents from taxpayer

    165.This section provides that where a designated officer reasonably requires a document or information to check a taxpayer’s position and considers it reasonable that the taxpayer should provide the document or information, the designated officer can write to a taxpayer and ask for that. Such a request is known as a ‘taxpayer notice’.

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