Part 5 S Enforcement of the levy and penalties

Chapter 1 S Investigatory powers

Information notices S

30 Power to obtain information and documents from the liable person S

(1) If the condition in subsection (2) is met, an authorised officer may by notice require a liable person to—

(a) provide information, or

(b) produce a document.

(2) That condition is that—

(a) the information or document is reasonably required by the officer for the purpose of assessing the liable person's liability to pay the levy, and

(b) it is reasonable for the liable person to be required to provide the information or to produce the document.

(3) A notice under this section must specify or describe the information or documents to be provided or produced.

(4) In this Part—

(a) “liability to pay the levy” in relation to a liable person, means the person's past, present and future liability to pay—

(i) the levy, and

(ii) any penalties or other amounts that have been paid, or are or may be payable by that person in connection with the levy,

(b) “assessing the liable person's liability to pay the levy” includes carrying out an investigation or enquiry of any kind,

(c) an “authorised officer”, in relation to a relevant local authority, means a person authorised in writing by the authority, and

(d) an “information notice” means a notice given under this section or section 31.

Commencement Information

I1 S. 30 not in force at Royal Assent, see s. 79(2)

I2 S. 30 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

31 Power to obtain information and documents from third parties S

(1) If the condition in subsection (2) is met, an authorised officer may by notice require a person to—

(a) provide information, or

(b) produce a document,

in respect of a liable person.

(2) That condition is that—

(a) the information or document is reasonably required by the officer for the purpose of assessing the liable person's liability to pay the levy, and

(b) it is reasonable for the person to be required to provide the information or to produce the document.

(3) A notice under this section must specify or describe the information or documents to be provided or produced.

Commencement Information

I3 S. 31 not in force at Royal Assent, see s. 79(2)

I4 S. 31 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

32 Complying with information notices S

(1) Where a person is required by an information notice to provide information or produce a document, the person must do so—

(a) within such period, and

(b) at such time, by such means and in such form (if any), as is reasonably specified or described in the notice.

(2) Where an information notice requires a person to produce a document, it must be produced—

(a) at a place agreed to by that person and an authorised officer, or

(b) at such place as an authorised officer may reasonably specify.

(3) An authorised officer must not specify for the purposes of subsection (2)(b) a place that is used solely as a dwelling.

Commencement Information

I5 S. 32 not in force at Royal Assent, see s. 79(2)

I6 S. 32 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

33 Producing copies of documents S

(1) Where an information notice requires a person to produce a document, the person may comply with the notice by producing a copy of the document.

(2) Subsection (1) does not apply where—

(a) the notice requires the person to produce the original document, or

(b) an authorised officer subsequently makes a request to the person for the original document.

(3) Where an authorised officer requests a document under subsection (2)(b), the person to whom the request is made must produce the document—

(a) within such period, and

(b) at such time and by such means (if any), as is reasonably requested by the authorised officer.

Commencement Information

I7 S. 33 not in force at Royal Assent, see s. 79(2)

I8 S. 33 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

34 Further provision about powers relating to information notices S

(1) The Scottish Ministers may by regulations make further provision about—

(a) the form and content of information notices,

(b) the time periods for complying with information notices, and

(c) the manner of complying with information notices.

(2) Regulations under subsection (1) are subject to the negative procedure.

Commencement Information

I9 S. 34 not in force at Royal Assent, see s. 79(2)

I10 S. 34 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

35 Information notices: general restrictions S

(1) An information notice requires a person to produce a document only if it is in the person's possession or power.

(2) An information notice may not require a person to produce a document if the whole of the document originates more than 5 years before the date of the notice.

Commencement Information

I11 S. 35 not in force at Royal Assent, see s. 79(2)

I12 S. 35 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

36 Types of information S

(1) An information notice does not require a person to provide or produce journalistic material (or information contained in such material).

(2) In subsection (1), “journalistic material” means material acquired or created for the purposes of journalism.

(3) Material is to be treated as journalistic material if it is in the possession of someone who acquired or created it for the purposes of journalism.

(4) A person who receives material from someone who intends that the recipient will use it for the purposes of journalism is to be taken to have acquired it for those purposes.

(5) An information notice does not require a person to provide or produce personal records or information contained in such records, subject to subsection (7).

(6) In subsection (5) “personal records” means documentary and other records concerning an individual (“P”) (whether living or dead) who can be identified from them and relating—

(a) to P's physical or mental health,

(b) to spiritual counselling or assistance given or to be given to P, or

(c) to counselling or assistance given or to be given to P, for the purposes of P's personal welfare, by any voluntary organisation or by any individual who—

(i) by reason of an office or occupation has responsibilities for P's personal welfare, or

(ii) by reason of an order of a court has responsibilities for P's supervision.

(7) An information notice may require a person—

(a) to produce documents (or copies of documents) that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original documents personal records (“personal information”), and

(b) to provide any information contained in such records that is not personal information.

Commencement Information

I13 S. 36 not in force at Royal Assent, see s. 79(2)

I14 S. 36 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

37 Protection for privileged communications between legal advisers and clients S

(1) An information notice does not require a person—

(a) to provide privileged information, or

(b) to produce any part of a document that is privileged.

(2) For the purposes of this Part, information or a document is privileged if it is information or a document in respect of which a claim to confidentiality of communications as between client and professional legal adviser could be maintained in legal proceedings.

Commencement Information

I15 S. 37 not in force at Royal Assent, see s. 79(2)

I16 S. 37 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2