C1PART 7Investigatory powers of Revenue Scotland
Annotations:
Modifications etc. (not altering text)
C1CHAPTER 4Investigatory powers: premises and other property
Other powers in relation to premises
I1C1148C1Power to mark assets and to record information
The powers under sections 141 to 146 include—
a
power to mark business assets, and anything containing business assets, for the purpose of indicating that they have been inspected, and
b
power to obtain and record information (whether electronically or otherwise) relating to the premises, property, assets and documents that have been inspected.
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