Chwilio Deddfwriaeth

Revenue Scotland and Tax Powers Act 2014

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

133Producing copies of documents

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(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.

Yn ôl i’r brig

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill