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PART 7 SInvestigatory powers of Revenue Scotland

CHAPTER 4SInvestigatory powers: premises and other property

Valid from 01/04/2015

Restriction on inspection of documentsS

149Restriction on inspection of documentsS

A designated officer may not inspect a document under this Chapter if (or to the extent that), by virtue of Chapters 2 and 3, an information notice given at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.