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.
Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6