- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Revenue Scotland and Tax Powers Act 2014, Section 136 is up to date with all changes known to be in force on or before 26 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
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(1)An information notice does not require a person to provide or produce—
(a)information that relates to the conduct of a pending review or appeal relating to tax (or any part of a document containing such information), or
(b)journalistic material (or information contained in such material).
(2)In subsection (1)(b) “journalistic material” means material acquired or created for the purposes of journalism.
(3)Material is to be treated as journalistic material if it is in the possession of someone who acquired or created it for the purposes of journalism.
(4)A person who receives material from someone who intends that the recipient will use it for the purposes of journalism is to be taken to have acquired it for those purposes.
(5)An information notice does not require a person to provide or produce personal records or information contained in such records, subject to subsection (7).
(6)In subsection (5) “personal records” means documentary and other records concerning an individual (“P”) (whether living or dead) who can be identified from them and relating—
(a)to P's physical or mental health,
(b)to spiritual counselling or assistance given or to be given to P, or
(c)to counselling or assistance given or to be given to P, for the purposes of P's personal welfare, by any voluntary organisation or by any individual who—
(i)by reason of an office or occupation has responsibilities for P's personal welfare, or
(ii)by reason of an order of a court has responsibilities for P's supervision.
(7)An information notice may require a person—
(a)to produce documents (or copies of documents) that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original documents personal records (“personal information”), and
(b)to provide any information contained in such records that is not personal information.
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. 136 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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