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(1)This Chapter applies where—
(a)a sum is payable by a person (“the debtor”) to Revenue Scotland by or under this Act or any other enactment or under a contract settlement or a settlement agreement,
(b)a designated officer reasonably requires contact details for the debtor for the purpose of collecting that sum,
(c)the officer has reasonable grounds to believe that a person (“the third party”) has any such details, and
(d)the condition in subsection (2) is met.
(2)The condition is that—
(a)the third party is a company or a local authority, or
(b)the officer has reasonable grounds to believe that the third party obtained the details in the course of carrying on a business.
(3)This Chapter does not apply if—
(a)the third party is a charity and obtained the details in the course of providing services free of charge, or
(b)the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.
(4)In this Chapter—
“business” includes—
a profession, and
a property business (within the meaning of section 263(6) of the Income Tax (Trading and Other Income) Act 2005 (c.5)),
“contact details”, in relation to a person, means the person's address and any other information about how the person may be contacted.
Commencement Information
I1S. 227 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)