Visitor Levy (Scotland) Act 2024

44 Electronic records

(1) This section applies to any provision of this Chapter or Chapter 3 (penalties) that—

(a) requires a person to provide information or produce a document or cause a document to be produced,

(b) requires a person to permit an authorised officer—

(i) to inspect a document, or

(ii) to make or take copies of or extracts from or remove a document,

(c) makes provision about penalties in connection with the provision of information or production or inspection of documents, including with the failure to provide information, or to produce or permit the inspection of documents, or

(d) makes any other provision in connection with a requirement mentioned in paragraph (a) or (b).

(2) A provision to which this section applies has effect as if—

(a) any reference in the provision to information were a reference to information held in any form,

(b) any reference in the provision to a document were a reference to anything in which information of any description is recorded, and

(c) any reference in the provision to a copy of a document were a reference to anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly.

(3) An authorised officer may, at any reasonable time, obtain access to, inspect and check the operation of, any electronic device and any associated apparatus or material which is or has been used in connection with relevant information or a relevant document.

(4) In subsection (3)—

• “relevant document” means a document that a person has been, or may be, required by or under a provision of this Part—

  (a)

  to produce or cause to be produced, or

  (b)

  to permit an authorised officer—

  (i)

  to inspect,

  (ii)

  to make or take copies of or extracts from, or

  (iii)

  to remove,

• “relevant information” means information that a person has been, or may be, required by or under a provision of this Part to provide.

(5) An authorised officer may require—

(a) the person by whom or on whose behalf the electronic device is or has been so used, or

(b) any person having charge of, or otherwise concerned with the operation of, the electronic device, apparatus or material,

to provide the authorised officer with such reasonable assistance as may be required for the purposes of subsection (3).