Source: http://www.legislation.gov.uk/asp/2014/16/part/7/data.xht?view=snippet&wrap=true
Timestamp: 2019-06-26 10:59:40
Document Index: 543103548

Matched Legal Cases: ['ART 7', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

PART 7 SInvestigatory powers of Revenue Scotland
CHAPTER 1SInvestigatory powers: introductory
119Investigatory powers of Revenue Scotland: overviewS
(a)Chapter 2 sets out Revenue Scotland's investigatory powers in relation to information and documents,
(c)Chapter 4 sets out Revenue Scotland's investigatory powers in relation to premises and other property,
I1S. 119 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I2S. 120 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I3S. 121 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I4S. 122 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
CHAPTER 2SInvestigatory powers: information and documents
123Power to obtain information and documents from taxpayerS
(a)the information or document is reasonably required by the officer for the purpose of checking the taxpayer's tax position, and
I5S. 123 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
124Power to obtain information and documents from third partyS
(1)If the condition in subsection (2) is met, a designated officer may by notice require a person—
(a)the information or document is reasonably required by the officer for the purpose of checking the tax position of another person whose identity is known to the officer (“the taxpayer”), 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 name the taxpayer to whom it relates, unless the tribunal has approved the giving of the notice and disapplied this requirement under section 125.
(4)In this Part “third party notice” means a notice under this section.
I6S. 124 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I7S. 125 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
126Copying third party notice to taxpayerS
(1)A designated officer who gives a third party notice must give a copy of the notice to the taxpayer to whom it relates, unless the tribunal has disapplied this requirement.
(2)The tribunal may not disapply that requirement unless the tribunal is satisfied that the officer applying has reasonable grounds for believing that giving a copy of the notice to the taxpayer might prejudice the assessment or collection of tax.
I8S. 126 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I9S. 127 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I10S. 128 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
129Third party notices and notices under section 127: partnershipsS
(2)Where, in respect of a taxable event entered into or undertaken by or on behalf of the members of the partnership, any partner has made a tax return, section 137 has effect as if that return had been made by each of the partners.
(3)Where a third party notice is given for the purpose of checking the tax position of more than one of the partners (in their capacity as such)—
(a)section 124(3) only requires the notice to state this and give a name by which the partnership is known or under which it is registered for any purpose, and
(b)the references in section 125(6) to naming the taxpayer are to making that statement and naming the partnership.
(4)In relation to such a notice given to a person other than one of the partners—
(a)in sections 125 and 126 (approval of notices and copying third party notices), the references to the taxpayer have effect as if they were references to at least one of the partners, and
(b)in section 152(2)(b) (no review or appeal in relation to taxpayer's statutory records), the reference to the taxpayer has effect as if it were a reference to any of the partners in the partnership.
(5)In relation to a third party notice given to one of the partners for the purpose of checking the tax position of one or more of the other partners (in their capacity as such)—
(b)section 126(1) (copying third party notices to taxpayer) does not apply, and
(c)in section 152(2)(b) (no review or appeal in relation to a taxpayer's statutory records), the reference to the taxpayer has effect as if it were a reference to any of the partners in the partnership.
I11S. 129 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
130Power to obtain information about persons whose identity can be ascertainedS
(1)A designated officer may by notice require a person (“P”) to provide relevant information about another person (“the taxpayer”) if the tribunal approves the giving of the notice.
(2)The tribunal may not approve the giving of a notice under this section unless satisfied that conditions A to D are met.
(3)Condition A is that the information is reasonably required by the officer for the purpose of checking the tax position of the taxpayer.
(5)Condition C is that the officer has reason to believe that—
(a)P will be able to ascertain the taxpayer's identity from the information held by the officer, and
(b)P obtained relevant information about the taxpayer in the course of carrying on a business.
(6)Condition D is that the taxpayer's identity cannot readily be ascertained by other means from the information held by the officer.
(7)“Relevant information” means all or any of the following—
(8)This section applies for the purpose of checking the tax position of a class of persons as for the purpose of checking the tax position of a single person (and references to “taxpayer” are to be read accordingly).
I12S. 130 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
131NoticesS
I13S. 131 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I14S. 132 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
133Producing copies of documentsS
I15S. 133 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I16S. 134 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
CHAPTER 3SRestrictions on powers in Chapter 2
I17S. 135 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I18S. 136 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
137Taxpayer notices following a tax returnS
(1)Where a person has made a tax return in relation to a devolved tax in relation to an accounting period, a taxpayer notice may not be given for the purpose of checking that person's tax position in relation to that tax in relation to that accounting period.
(2)Where a person has made a tax return in relation to a devolved tax in relation to a transaction, a taxpayer notice may not be given for the purpose of checking that person's tax position in relation to that transaction.
I19S. 137 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
138Protection for privileged communications between legal advisers and clientsS
I20S. 138 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.
I21S. 138 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)
139Protection for auditorsS
(b)to produce documents which are that person's property and which were created by that person or on that person's behalf for or in connection with the performance of those functions.
I22S. 139 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
140Auditors: supplementaryS
I23S. 140 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
CHAPTER 4SInvestigatory powers: premises and other property
I24S. 141 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I25S. 142 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.
I26S. 142 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)
I27S. 143 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I28S. 144 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
Inspection for valuation etc.S
I29S. 145 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
146Carrying out inspections under section 145S
I30S. 146 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
Approval of tribunal for premises inspectionsS
I31S. 147 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
Other powers in relation to premisesS
148Power to mark assets and to record informationS
I32S. 148 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
Restriction on inspection of documentsS
149Restriction on inspection of documentsS
I33S. 149 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
CHAPTER 5SFurther investigatory powers
150Power to copy and remove documentsS
I34S. 150 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
151Computer recordsS
I35S. 151 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
CHAPTER 6SReviews and appeals against information notices
I36S. 152 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I37S. 153 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I38S. 154 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
CHAPTER 7SOffences relating to information notices
I39S. 155 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I40S. 156 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)