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PART 10 SEnforcement of payment of tax

CHAPTER 2SEnforcement: powers to obtain contact details for debtors

227Requirement for contact details for debtorS

(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—

Commencement Information

I1S. 227 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)