Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 7 – Investigatory Powers of Revenue Scotland
Chapter 2 — Investigatory Powers: Information and Documents
Section 132 – Complying with information notices
174.This section sets out that a person issued with an information notice must provide the required information or documents at a time, location (which cannot be in a place solely used as a dwelling) or in such form or means as is specified in the information notice. A person who fails to comply with an information notice is liable to a penalty under section 195 of the Act.
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