xmlns:atom="http://www.w3.org/2005/Atom"

PART 7Investigatory powers of Revenue Scotland

CHAPTER 4Investigatory powers: premises and other property

Restriction on inspection of documents

149Restriction 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.