119Investigatory powers of Revenue Scotland: overviewS
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.
Modifications etc. (not altering text)
C1Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6
Commencement Information
I1S. 119 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)