135Information notices: general restrictionsS
(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, unless the notice is given with the approval of the tribunal.
(3)An information notice given for the purposes of checking the tax position of a person who has died may not be given more than 3 years after the person's death.
Modifications etc. (not altering text)
C1Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6
Commencement Information
I1S. 135 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)