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—
- a
a profession, and
- b
a property business (within the meaning of section 263(6) of the Income Tax (Trading and Other Income) Act 2005 (c.5)),
- a
“contact details”, in relation to a person, means the person’s address and any other information about how the person may be contacted.