Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 10 S Enforcement of payment of tax

CHAPTER 2 S Enforcement: powers to obtain contact details for debtors

228 Power to obtain details S

(1) A designated officer may by notice require the third party to provide the contact details.

(2) The notice must name the debtor.

(3) If a notice is given under subsection (1), the third party must provide the details—

(a) within such period, and

(b) at such time, by such means and in such form (if any),

as is reasonably specified or described in the notice.

Commencement Information

I1 S. 228 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)