119Investigatory powers of Revenue Scotland: overview
This section has no associated Explanatory Notes
This Part is arranged as follows—
(a)Chapter 2 sets out Revenue Scotland’s investigatory powers in relation to information and documents,
(b)Chapter 3 contains restrictions on the powers in Chapter 2,
(c)Chapter 4 sets out Revenue Scotland’s investigatory powers in relation to premises and other property,
(d)Chapter 5 sets out further investigatory powers,
(e)Chapter 6 is about reviews and appeals against information notices, and
(f)Chapter 7 sets out offences relating to information notices.