C1PART 7Investigatory powers of Revenue Scotland

Annotations:

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.