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Non-Domestic Rates (Scotland) Act 2020
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26Assessor information notices
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(1)An assessor may give an assessor information notice to—
(a)any person who the assessor thinks is a proprietor, tenant or occupier of the lands and heritages referred to in the notice,
(b)any other person who the assessor thinks has information which is reasonably required for the purpose mentioned in subsection (2).
(2)In this Part, an “assessor information notice” is a notice in writing requiring the person to provide the assessor with such information as the assessor may reasonably require for the purpose of exercising the assessor’s functions relating to non-domestic rates in relation to the lands and heritages referred to in the notice.
(3)A person to whom an assessor information notice is given must comply with the notice within the period of 28 days beginning with the day on which the notice is given.
(4)Nothing in this section requires a person to provide anything in respect of which a claim to confidentiality of communications could be maintained in legal proceedings.
(5)Section 7 of the 1854 Act is repealed.
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