C1PART 7Investigatory powers of Revenue Scotland

Annotations:
Modifications etc. (not altering text)

C1CHAPTER 2Investigatory powers: information and documents

I1C1126C1Copying third party notice to taxpayer

1

A designated officer who gives a third party notice must give a copy of the notice to the taxpayer to whom it relates, unless the tribunal has disapplied this requirement.

2

The tribunal may not disapply that requirement unless the tribunal is satisfied that the officer applying has reasonable grounds for believing that giving a copy of the notice to the taxpayer might prejudice the assessment or collection of tax.