C1PART 7Investigatory powers of Revenue Scotland

Annotations:
Modifications etc. (not altering text)

C1CHAPTER 2Investigatory powers: information and documents

I1C1130C1Power to obtain information about persons whose identity can be ascertained

1

A designated officer may by notice require a person (“P”) to provide relevant information about another person (“the taxpayer”) if the tribunal approves the giving of the notice.

2

The tribunal may not approve the giving of a notice under this section unless satisfied that conditions A to D are met.

3

Condition A is that the information is reasonably required by the officer for the purpose of checking the tax position of the taxpayer.

4

Condition B is that—

a

the taxpayer's identity is not known to the officer, but

b

the officer holds information from which the taxpayer's identity can be ascertained.

5

Condition C is that the officer has reason to believe that—

a

P will be able to ascertain the taxpayer's identity from the information held by the officer, and

b

P obtained relevant information about the taxpayer in the course of carrying on a business.

6

Condition D is that the taxpayer's identity cannot readily be ascertained by other means from the information held by the officer.

7

“Relevant information” means all or any of the following—

a

name,

b

last known address, and

c

date of birth (in the case of an individual).

8

This section applies for the purpose of checking the tax position of a class of persons as for the purpose of checking the tax position of a single person (and references to “taxpayer” are to be read accordingly).