Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 7 S Investigatory powers of Revenue Scotland

Modifications etc. (not altering text)

C1 Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6

CHAPTER 2 S Investigatory powers: information and documents

133 Producing copies of documents S

(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, subject to any conditions or exceptions set out in regulations made by the Scottish Ministers.

(2) Subsection (1) does not apply where—

(a) the notice requires the person to produce the original document, or

(b) a designated officer subsequently makes a request to the person for the original document.

(3) Where a designated 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 designated officer.

Commencement Information

I1 S. 133 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)