PART 10Enforcement of payment of tax

CHAPTER 2Enforcement: powers to obtain contact details for debtors

227Requirement for contact details for debtor

1

This Chapter applies where—

a

a sum is payable by a person (“the debtor”) to Revenue Scotland by or under this Act or any other enactment or under a contract settlement or a settlement agreement,

b

a designated officer reasonably requires contact details for the debtor for the purpose of collecting that sum,

c

the officer has reasonable grounds to believe that a person (“the third party”) has any such details, and

d

the condition in subsection (2) is met.

2

The condition is that—

a

the third party is a company or a local authority, or

b

the officer has reasonable grounds to believe that the third party obtained the details in the course of carrying on a business.

3

This Chapter does not apply if—

a

the third party is a charity and obtained the details in the course of providing services free of charge, or

b

the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.

4

In this Chapter—

  • “business” includes—

    1. a

      a profession, and

    2. b

      a property business (within the meaning of section 263(6) of the Income Tax (Trading and Other Income) Act 2005 (c.5)),

  • “contact details”, in relation to a person, means the person’s address and any other information about how the person may be contacted.