Visitor Levy (Scotland) Act 2024
2024 asp 8
Commentary on Provisions
Part 5 – Enforcement of the levy and penalties
Chapter 1 – Investigatory Powers
Section 43 – Restriction on inspection of documents
82.This section provides that an authorised officer may not inspect a document during an inspection if an information notice given at the time of the inspection could not require the occupier of the premises to produce the document (for example, if the document is legally privileged).
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