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 3 S Restrictions on powers in Chapter 2

135 Information notices: general restrictions S

(1) An information notice requires a person to produce a document only if it is in the person's possession or power.

(2) An information notice may not require a person to produce a document if the whole of the document originates more than 5 years before the date of the notice, unless the notice is given with the approval of the tribunal.

(3) An information notice given for the purposes of checking the tax position of a person who has died may not be given more than 3 years after the person's death.

Commencement Information

I1 S. 135 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)