Part 5

Enforcement of the levy and penalties
Chapter 1

Investigatory powers

Information notices

Power to obtain information and documents from the liable person
30
1
If the condition in subsection (2) is met, an authorised officer may by notice require a liable person to—
a
provide information, or
b
produce a document.
2
That condition is that—
a
the information or document is reasonably required by the officer for the purpose of assessing the liable person's liability to pay the levy, and
b
it is reasonable for the liable person to be required to provide the information or to produce the document.
3
A notice under this section must specify or describe the information or documents to be provided or produced.
4
In this Part—
a
“liability to pay the levy” in relation to a liable person, means the person's past, present and future liability to pay—
i
the levy, and
ii
any penalties or other amounts that have been paid, or are or may be payable by that person in connection with the levy,
b
“assessing the liable person's liability to pay the levy” includes carrying out an investigation or enquiry of any kind,
c
an “authorised officer”, in relation to a relevant local authority, means a person authorised in writing by the authority, and
d
an “information notice” means a notice given under this section or section 31.

Power to obtain information and documents from third parties
31
1
If the condition in subsection (2) is met, an authorised officer may by notice require a person to—
a
provide information, or
b
produce a document,
in respect of a liable person.
2
That condition is that—
a
the information or document is reasonably required by the officer for the purpose of assessing the liable person's liability to pay the levy, and
b
it is reasonable for the person to be required to provide the information or to produce the document.
3
A notice under this section must specify or describe the information or documents to be provided or produced.

Complying with information notices
32
1
Where a person is required by an information notice to provide information or produce a document, the person must do so—
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.
2
Where an information notice requires a person to produce a document, it must be produced—
a
at a place agreed to by that person and an authorised officer, or
b
at such place as an authorised officer may reasonably specify.
3
An authorised officer must not specify for the purposes of subsection (2)(b) a place that is used solely as a dwelling.

Producing copies of documents
33
1
Where an information notice requires a person to produce a document, the person may comply with the notice by producing a copy of the document.
2
Subsection (1) does not apply where—
a
the notice requires the person to produce the original document, or
b
an authorised officer subsequently makes a request to the person for the original document.
3
Where an authorised officer requests a document under subsection (2)(b), the person to whom the request is made must produce the document—
a
within such period, and
b
at such time and by such means (if any), as is reasonably requested by the authorised officer.

Further provision about powers relating to information notices
34
1
The Scottish Ministers may by regulations make further provision about—
a
the form and content of information notices,
b
the time periods for complying with information notices, and
c
the manner of complying with information notices.
2
Regulations under subsection (1) are subject to the negative procedure.

Information notices: general restrictions
35
1
An information notice requires a person to produce a document only if it is in the person's possession or power.
2
An information notice may not require a person to produce a document if the whole of the document originates more than 5 years before the date of the notice.

Types of information
36
1
An information notice does not require a person to provide or produce journalistic material (or information contained in such material).
2
In subsection (1), “journalistic material” means material acquired or created for the purposes of journalism.
3
Material is to be treated as journalistic material if it is in the possession of someone who acquired or created it for the purposes of journalism.
4
A person who receives material from someone who intends that the recipient will use it for the purposes of journalism is to be taken to have acquired it for those purposes.
5
An information notice does not require a person to provide or produce personal records or information contained in such records, subject to subsection (7).
6
In subsection (5) “personal records” means documentary and other records concerning an individual (“P”) (whether living or dead) who can be identified from them and relating—
a
to P's physical or mental health,
b
to spiritual counselling or assistance given or to be given to P, or
c
to counselling or assistance given or to be given to P, for the purposes of P's personal welfare, by any voluntary organisation or by any individual who—
i
by reason of an office or occupation has responsibilities for P's personal welfare, or
ii
by reason of an order of a court has responsibilities for P's supervision.
7
An information notice may require a person—
a
to produce documents (or copies of documents) that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original documents personal records (“personal information”), and
b
to provide any information contained in such records that is not personal information.

Protection for privileged communications between legal advisers and clients
37
1
An information notice does not require a person—
a
to provide privileged information, or
b
to produce any part of a document that is privileged.
2
For the purposes of this Part, information or a document is privileged if it is information or a document in respect of which a claim to confidentiality of communications as between client and professional legal adviser could be maintained in legal proceedings.

Inspection powers

Power to inspect business premises
38
1
If the condition in subsection (2) is met, an authorised officer may enter a liable person's business premises and inspect—
a
the premises,
b
business documents that are on the premises.
2
That condition is that the authorised officer has reason to believe that the inspection is reasonably required for the purpose of assessing the liable person's liability to pay the levy.
3
The powers under this section do not include power to enter or inspect any part of the premises that is used solely as a dwelling.
4
In subsection (1)—
- “business documents” means documents or copies of documents—
  1. that relate to the carrying on of a business by any person, and
  2. that form part of the records which require to be kept or preserved by or under this Act.
5
In this Chapter—
- “business premises” in relation to a liable person or third party, means premises (or any part of premises) that an authorised officer has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person,
- “carrying on a business” includes the letting of property and the activities of a charity,
- “premises” includes any building or structure, any land and any means of transport.

Power to inspect business premises of third parties
39
1
If the condition in subsection (2) is met, an authorised officer may enter business premises of an involved third party and inspect—
a
the premises, and
b
relevant documents that are on the premises.
2
That condition is that the authorised officer has reason to believe that the inspection is reasonably required for the purpose of assessing the liable person’s liability to pay the levy.
3
In this section—
- “involved third party” means—
  1. a person with whom a liable person has entered into an arrangement under section 9, or
  2. a person who is, or a category of persons who are, specified by the Scottish Ministers by regulations,
- “relevant documents” means such documents as may be so specified.
4
The powers under this section do not include power to enter or inspect any part of the premises that is used solely as a dwelling.
5
Regulations under subsection (3) are subject to the affirmative procedure.

Carrying out inspections under section 38 and 39
40
1
An inspection under section 38 or 39 may be carried out only—
a
at a time agreed to by the occupier of the premises, or
b
if subsection (2) is satisfied, at any reasonable time.
2
This subsection is satisfied if—
a
the occupier of the premises has been given at least 7 days' notice in writing of the time of the inspection, or
b
the authorised officer has reasonable grounds for believing that giving notice of the inspection would seriously prejudice—
i
the assessment of the liable person's liability to pay the levy, or
ii
the payment of the levy by the liable person.
3
An authorised officer seeking to carry out an inspection by virtue of subsection (2)(b) must provide a notice in writing as follows—
a
if the occupier of the premises is present at the time the inspection is to begin, the notice must be provided to the occupier,
b
if the occupier of the premises is not present but a person who appears to the officer to be in charge of the premises is present, the notice must be provided to that person,
c
in any other case, the notice must be left in a prominent place on the premises.
4
The notice referred to in subsection (2)(a) or (3) must state the possible consequences of obstructing the authorised officer in the exercise of the power.

Carrying out inspections under section 38 or 39: further provision
41
1
An authorised officer carrying out an inspection under section 38 or 39 has the following powers.
2
On entering the premises, the officer may take any person authorised by the officer and, if the officer has reasonable cause to apprehend any serious obstruction in the execution of the inspection, a constable.
3
Subject to subsection (6), on entering the premises, the officer or a person authorised by the officer may take any equipment or materials required for any purpose for which the inspection is being carried out.
4
The officer may make such examination or investigation the officer considers to be necessary in the circumstances.
5
The officer may direct that the premises or any part of them, or anything in them, be left undisturbed (whether generally or in particular respects) for so long as is reasonably necessary for the purpose of any such examination or investigation.
6
An officer or authorised person may exercise the power mentioned in subsection (3) only—
a
at a time agreed to by the occupier of the premises, or
b
if subsection (7) is satisfied, at any reasonable time.
7
This subsection is satisfied if—
a
in a case where notice was given under section 40(2)(a), that notice informed the occupier of the premises that the officer or authorised person intended to exercise the power mentioned in subsection (3), or
b
the officer has reasonable grounds for believing that giving notice of the exercise of that power would seriously prejudice—
i
the assessment of the liable person's liability to pay the levy, or
ii
the payment of the levy by the liable person.
8
Section 40(3) and (4) apply to the exercise of the power mentioned in subsection (3) by virtue of subsection (7)(b) as they apply to an inspection carried out by virtue of section 40(2)(b).

Power to copy and remove documents
42
1
Where a document is produced to, or inspected by, an authorised officer, the officer may take copies of, or make extracts from, the document.
2
Where a document is produced to, or inspected by, an authorised officer, the officer may—
a
remove the document at a reasonable time, and
b
retain it for a reasonable period, if it appears to the officer to be necessary to do so.
3
Where a document is removed in accordance with subsection (2), the person who produced the document may request—
a
a receipt for the document, and
b
a copy of the document.
4
An authorised officer must comply with a request under subsection (3) without charge.
5
Where a document removed under this section is lost or damaged, the relevant local authority is liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.
6
In this section, references to a document include a copy of a document.

Restriction on inspection of documents
43
An authorised officer may not inspect a document whilst carrying out an inspection under this Chapter if (or to the extent that), by virtue of sections 30 to 37, 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.

Electronic records
44
1
This section applies to any provision of this Chapter or Chapter 3 (penalties) that—
a
requires a person to provide information or produce a document or cause a document to be produced,
b
requires a person to permit an authorised officer—
i
to inspect a document, or
ii
to make or take copies of or extracts from or remove a document,
c
makes provision about penalties in connection with the provision of information or production or inspection of documents, including with the failure to provide information, or to produce or permit the inspection of documents, or
d
makes any other provision in connection with a requirement mentioned in paragraph (a) or (b).
2
A provision to which this section applies has effect as if—
a
any reference in the provision to information were a reference to information held in any form,
b
any reference in the provision to a document were a reference to anything in which information of any description is recorded, and
c
any reference in the provision to a copy of a document were a reference to anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly.
3
An authorised officer may, at any reasonable time, obtain access to, inspect and check the operation of, any electronic device and any associated apparatus or material which is or has been used in connection with relevant information or a relevant document.
4
In subsection (3)—
- “relevant document” means a document that a person has been, or may be, required by or under a provision of this Part—
  1. to produce or cause to be produced, or
  2. to permit an authorised officer—
    1. to inspect,
    2. to make or take copies of or extracts from, or
    3. to remove,
- “relevant information” means information that a person has been, or may be, required by or under a provision of this Part to provide.
5
An authorised officer may require—
a
the person by whom or on whose behalf the electronic device is or has been so used, or
b
any person having charge of, or otherwise concerned with the operation of, the electronic device, apparatus or material,
to provide the authorised officer with such reasonable assistance as may be required for the purposes of subsection (3).
S. 30 not in force at Royal Assent, see s. 79(2)
S. 31 not in force at Royal Assent, see s. 79(2)
S. 32 not in force at Royal Assent, see s. 79(2)
S. 33 not in force at Royal Assent, see s. 79(2)
S. 34 not in force at Royal Assent, see s. 79(2)
S. 35 not in force at Royal Assent, see s. 79(2)
S. 36 not in force at Royal Assent, see s. 79(2)
S. 37 not in force at Royal Assent, see s. 79(2)
S. 38 not in force at Royal Assent, see s. 79(2)
S. 39 not in force at Royal Assent, see s. 79(2)
S. 40 not in force at Royal Assent, see s. 79(2)
S. 41 not in force at Royal Assent, see s. 79(2)
S. 42 not in force at Royal Assent, see s. 79(2)
S. 43 not in force at Royal Assent, see s. 79(2)
S. 44 not in force at Royal Assent, see s. 79(2)
S. 30 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
S. 31 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
S. 32 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
S. 33 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
S. 34 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
S. 35 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
S. 36 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
S. 37 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
S. 38 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
S. 39 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
S. 40 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
S. 41 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
S. 42 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
S. 43 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
S. 44 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2