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

132 Complying with information notices S

(1) Where a person is required by an information notice to provide information or produce a document, the person must do so—

(a) within such period, and

(b) at such time, by such means and in such form (if any), as is reasonably specified or described in the notice.

(2) Where an information notice requires a person to produce a document, it must be produced—

(a) at a place agreed to by that person and a designated officer, or

(b) at such place as a designated officer may reasonably specify.

(3) A designated officer must not specify for the purposes of subsection (2)(b) a place that is used solely as a dwelling.

(4) The production of a document in compliance with an information notice is not to be regarded as breaking any lien claimed on the document.

Commencement Information

I1 S. 132 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)