Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 7 Investigatory powers of Revenue Scotland

CHAPTER 2 Investigatory powers: information and documents

134 Further provision about powers relating to information notices

The Scottish Ministers may by regulations make further provision about—

(a) the form and content of information notices,

(b) the time periods for complying with information notices, and

(c) the manner of complying with information notices.