http://www.legislation.gov.uk/asp/2014/16/section/127/notesExplanatory Notes to Revenue Scotland and Tax Powers Act 2014Scottish GovernmentenKing's Printer for Scotland2015-08-04
<Citation URI="http://www.legislation.gov.uk/id/asp/2014/16" id="c00001" Class="ScottishAct" Year="2014" Number="0016">Revenue Scotland and Tax Powers Act 2014</Citation>
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24 September 2014
The Act<CitationSubRef id="c00392" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/7" CitationRef="c00001" SectionRef="part-7">Part 7</CitationSubRef> – Investigatory Powers of Revenue Scotland<CitationSubRef id="c00404" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/7/part/2" CitationRef="c00392" SectionRef="part-7-part-2">Chapter 2</CitationSubRef> — Investigatory Powers: Information and Documents
<CitationSubRef id="c00414" URI="http://www.legislation.gov.uk/id/asp/2014/16/section/127" CitationRef="c00001" SectionRef="section-127">Section 127</CitationSubRef> – Power to obtain information and documents about persons whose identity is not known
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This section provides that, where a designated officer wants to check the tax position of a person (or class of persons) but does not know their identity, the designated officer may give a notice to another person requiring them to produce a document or provide information. The tribunal must have approved the giving of the notice beforehand and can only do so if it is satisfied that certain conditions are met.