C1PART 7Investigatory powers of Revenue Scotland
Annotations:
Modifications etc. (not altering text)
C1CHAPTER 4Investigatory powers: premises and other property
Restriction on inspection of documents
I1C1149C1Restriction on inspection of documents
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.
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