Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 7 – Investigatory Powers of Revenue Scotland
Chapter 2 — Investigatory Powers: Information and Documents
Section 129 – Third party notices and notices under section 127: partnerships
171.This section provides for arrangements for third party notices or notices under section 127 where the tax authority wishes to check the tax position of one or more persons in a business partnership.
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