http://www.legislation.gov.uk/asp/2014/16/section/136/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>
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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="c00438" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/7/part/3" CitationRef="c00392" SectionRef="part-7-part-3">Chapter 3</CitationSubRef> — Restrictions on Powers in <CitationSubRef id="c00440" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/7/part/2" CitationRef="c00392" SectionRef="part-7-part-2">Chapter 2</CitationSubRef>
<CitationSubRef id="c00444" URI="http://www.legislation.gov.uk/id/asp/2014/16/section/136" CitationRef="c00001" SectionRef="section-136">Section 136</CitationSubRef> – Types of information
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This section sets out provision on types of information that an information notice cannot require, including journalistic material, information that relates to the conduct of a pending review or appeal in relation to tax and also information contained in certain types of personal records. Information in personal records covered by this exclusion provision relates to a person’s health and/or different types of counselling or assistance given to that person.