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Visitor Levy (Scotland) Act 2024
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42Power to copy and remove documents
Explanatory NotesShow EN
(1)Where a document is produced to, or inspected by, an authorised officer, the officer may take copies of, or make extracts from, the document.
(2)Where a document is produced to, or inspected by, an authorised officer, the officer may—
(a)remove the document at a reasonable time, and
(b)retain it for a reasonable period, if it appears to the officer to be necessary to do so.
(3)Where a document is removed in accordance with subsection (2), the person who produced the document may request—
(a)a receipt for the document, and
(b)a copy of the document.
(4)An authorised officer must comply with a request under subsection (3) without charge.
(5)Where a document removed under this section is lost or damaged, the relevant local authority is liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.
(6)In this section, references to a document include a copy of a document.
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