Revenue Scotland and Tax Powers Act 2014

Proceedings before fitness assessment tribunal

This adran has no associated Nodiadau Esboniadol

35(1)A fitness assessment tribunal may require any person—

(a)to attend its proceedings for the purpose of giving evidence,

(b)to produce documents in the person’s custody or under the person’s control.

(2)A person on whom such a requirement is imposed is not obliged to answer any question or produce any document which the person would be entitled to refuse to answer or produce in a court of law in Scotland.