PART 7Investigatory powers of Revenue Scotland
CHAPTER 4Investigatory powers: premises and other property
Other powers in relation to premises
148Power to mark assets and to record information
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.