Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 7 S Investigatory powers of Revenue Scotland

Modifications etc. (not altering text)

C1 Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6

CHAPTER 2 S Investigatory powers: information and documents

131 Notices S

(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.

Commencement Information

I1 S. 131 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)