Revenue Scotland and Tax Powers Act 2014

227 Requirement for contact details for debtor

(1) This Chapter applies where—

(a) a sum is payable by a person (“the debtor”) to Revenue Scotland by or under this Act or any other enactment or under a contract settlement or a settlement agreement,

(b) a designated officer reasonably requires contact details for the debtor for the purpose of collecting that sum,

(c) the officer has reasonable grounds to believe that a person (“the third party”) has any such details, and

(d) the condition in subsection (2) is met.

(2) The condition is that—

(a) the third party is a company or a local authority, or

(b) the officer has reasonable grounds to believe that the third party obtained the details in the course of carrying on a business.

(3) This Chapter does not apply if—

(a) the third party is a charity and obtained the details in the course of providing services free of charge, or

(b) the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.

(4) In this Chapter—

• “business” includes—

  (a)

  a profession, and

  (b)

  a property business (within the meaning of section 263(6) of the Income Tax (Trading and Other Income) Act 2005 (c.5)),

• “contact details”, in relation to a person, means the person’s address and any other information about how the person may be contacted.