Point in time view as at 01/04/2015.
Revenue Scotland and Tax Powers Act 2014, Section 126 is up to date with all changes known to be in force on or before 29 July 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)A designated officer who gives a third party notice must give a copy of the notice to the taxpayer to whom it relates, unless the tribunal has disapplied this requirement.
(2)The tribunal may not disapply that requirement unless the tribunal is satisfied that the officer applying has reasonable grounds for believing that giving a copy of the notice to the taxpayer might prejudice the assessment or collection of tax.
Modifications etc. (not altering text)
C1Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6
Commencement Information
I1S. 126 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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