PART 7Investigatory powers of Revenue Scotland
CHAPTER 2Investigatory powers: information and documents
131Notices
(1)
In this Part “information notice” means a notice under section 123, 124, 127 or 130.
(2)
An information notice may specify or describe the information or documents to be provided or produced.
(3)
If an information notice is given with the approval of the tribunal, it must state that it is given with that approval.
(4)
A decision of the tribunal under section 125, 126, 127 or 130 is final.