<Citation URI="http://www.legislation.gov.uk/id/asp/2014/16" id="c00001" Class="ScottishAct" Year="2014" Number="0016">Revenue Scotland and Tax Powers Act 2014</Citation>

http://www.legislation.gov.uk/asp/2014/16/section/134/notesExplanatory Notes to Revenue Scotland and Tax Powers Act 2014Scottish GovernmentenKing's Printer for Scotland2015-08-04 <Citation URI="http://www.legislation.gov.uk/id/asp/2014/16" id="c00001" Class="ScottishAct" Year="2014" Number="0016">Revenue Scotland and Tax Powers Act 2014</Citation> 16 24 September 2014 The Act<CitationSubRef id="c00392" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/7" CitationRef="c00001" SectionRef="part-7">Part 7</CitationSubRef> – Investigatory Powers of Revenue Scotland<CitationSubRef id="c00404" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/7/part/2" CitationRef="c00392" SectionRef="part-7-part-2">Chapter 2</CitationSubRef> — Investigatory Powers: Information and Documents <CitationSubRef id="c00436" URI="http://www.legislation.gov.uk/id/asp/2014/16/section/134" CitationRef="c00001" SectionRef="section-134">Section 134</CitationSubRef> – Further provision about powers relating to information notices 176 This section provides the Scottish Ministers with a power to make regulations regarding the form and content of information notices and the manner and time period for complying with such notices. Such regulations are subject to the negative procedure.