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Revenue Scotland and Tax Powers Act 2014
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Changes to legislation:
Revenue Scotland and Tax Powers Act 2014, Section 198 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 198:
- Pt. 8 Ch. 5A inserted by 2024 asp 14 s. 43(2)
- s. 4(1)(c) inserted by 2024 asp 14 s. 38(2)(a)
- s. 141(3A)(3B) inserted by 2017 asp 2 Sch. 2 para. 2(2)
- s. 141(3A)(3B) inserted by 2024 asp 14 s. 28(2)(a)
- s. 215A-215G and cross-headings inserted by 2017 asp 2 Sch. 2 para. 21
- s. 216B inserted by 2024 asp 14 s. 44(2)
- s. 216C inserted by 2024 asp 14 s. 45(2)
- s. 216D inserted by 2024 asp 14 s. 46(2)
- s. 216E inserted by 2024 asp 14 s. 47(2)
- s. 216F inserted by 2024 asp 14 s. 48(2)
- s. 216G-216I inserted by 2024 asp 14 s. 49(2)
- s. 223(1)(d)(e) inserted by 2017 asp 2 Sch. 2 para. 24
- s. 233(1)(j) inserted by 2017 asp 2 Sch. 2 para. 25(2)
- s. 233(1)(j)-(n) inserted by 2024 asp 14 s. 50(2)
- s. 233(3A) inserted by 2017 asp 2 Sch. 2 para. 25(3)
- s. 251A and cross-heading inserted by 2024 asp 14 s. 56(2)
- s. 251B and cross-heading inserted by 2024 asp 14 s. 57(2)
- s. 251C 251D and cross-heading inserted by 2024 asp 14 s. 58(2)
- s. 251E and cross-heading inserted by 2024 asp 14 s. 59(2)
- s. 254(3)(la) inserted by 2024 asp 14 s. 49(3)
- s. 254(3)(pa) inserted by 2024 asp 14 s. 56(3)
- s. 254(3)(pb) inserted by 2024 asp 14 s. 57(3)
- s. 254(3)(za) inserted by 2024 asp 14 s. 38(3)
- Sch. 3 para. 12(3) inserted by 2024 asp 14 s. 54(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 8 Ch. 5A inserted by 2024 asp 14 s. 43(2)
- s. 4(1)(c) inserted by 2024 asp 14 s. 38(2)(a)
- s. 141(3A)(3B) inserted by 2017 asp 2 Sch. 2 para. 2(2)
- s. 141(3A)(3B) inserted by 2024 asp 14 s. 28(2)(a)
- s. 215A-215G and cross-headings inserted by 2017 asp 2 Sch. 2 para. 21
- s. 216B inserted by 2024 asp 14 s. 44(2)
- s. 216C inserted by 2024 asp 14 s. 45(2)
- s. 216D inserted by 2024 asp 14 s. 46(2)
- s. 216E inserted by 2024 asp 14 s. 47(2)
- s. 216F inserted by 2024 asp 14 s. 48(2)
- s. 216G-216I inserted by 2024 asp 14 s. 49(2)
- s. 223(1)(d)(e) inserted by 2017 asp 2 Sch. 2 para. 24
- s. 233(1)(j) inserted by 2017 asp 2 Sch. 2 para. 25(2)
- s. 233(1)(j)-(n) inserted by 2024 asp 14 s. 50(2)
- s. 233(3A) inserted by 2017 asp 2 Sch. 2 para. 25(3)
- s. 251A and cross-heading inserted by 2024 asp 14 s. 56(2)
- s. 251B and cross-heading inserted by 2024 asp 14 s. 57(2)
- s. 251C 251D and cross-heading inserted by 2024 asp 14 s. 58(2)
- s. 251E and cross-heading inserted by 2024 asp 14 s. 59(2)
- s. 254(3)(la) inserted by 2024 asp 14 s. 49(3)
- s. 254(3)(pa) inserted by 2024 asp 14 s. 56(3)
- s. 254(3)(pb) inserted by 2024 asp 14 s. 57(3)
- s. 254(3)(za) inserted by 2024 asp 14 s. 38(3)
- Sch. 3 para. 12(3) inserted by 2024 asp 14 s. 54(2)
198Concealing, destroying etc. documents following information noticeS
This section has no associated Explanatory Notes
(1)A person must not conceal, destroy or otherwise dispose of (or arrange for the concealment, destruction or disposal of) a document that is the subject of an information notice addressed to the person, unless subsection (2) or (3) applies.
(2)Subsection (1) does not apply if the person acts after the document has been produced to a designated officer in accordance with the information notice, unless a designated officer has notified the person that the document must continue to be available for inspection (and has not withdrawn the notification).
(3)Subsection (1) does not apply, in a case to which section 133 applies, if the person acts after the expiry of the period of 6 months beginning with the day on which a copy of the document was produced in accordance with that section unless, before the expiry of that period, a designated officer made a request for the original document under section 133(2)(b).
Commencement Information
I1S. 198 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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