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 133 – Producing copies of documents
175.This section provides that where an information notice requires the person to produce a document, the person may produce a copy of the document (unless the notice specifically requests, or a designated officer subsequently requests, the original document). The ability to produce a copy of the document is subject to any conditions or exceptions set out in regulations made by the Scottish Ministers. Such regulations are subject to the negative procedure.
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