Revenue Scotland and Tax Powers Act 2014

149Restriction on inspection of documentsS
This adran has no associated Nodiadau Esboniadol

A designated officer may not inspect a document under this Chapter if (or to the extent that), by virtue of Chapters 2 and 3, an information notice given at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.

Modifications etc. (not altering text)

Commencement Information

I1S. 149 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)