C1PART 7Investigatory powers of Revenue Scotland

Annotations:
Modifications etc. (not altering text)

C1CHAPTER 3Restrictions on powers in Chapter 2

I1C1139C1Protection for auditors

1

An information notice does not require a person who has been appointed as an auditor for the purpose of an enactment—

a

to provide information held in connection with the performance of the person's functions under that enactment, or

b

to produce documents which are that person's property and which were created by that person or on that person's behalf for or in connection with the performance of those functions.

2

Subsection (1) has effect subject to section 140.