Revenue Scotland and Tax Powers Act 2014

148Power to mark assets and to record informationS
This adran has no associated Nodiadau Esboniadol

The powers under sections 141 to 146 include—

(a)power to mark business assets, and anything containing business assets, for the purpose of indicating that they have been inspected, and

(b)power to obtain and record information (whether electronically or otherwise) relating to the premises, property, assets and documents that have been inspected.

Modifications etc. (not altering text)

Commencement Information

I1S. 148 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)