Part 5Enforcement of the levy and penalties
Chapter 1Investigatory powers
Information notices
34Further provision about powers relating to information notices
(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.