Revenue Scotland and Tax Powers Act 2014 section 119

Investigatory powers of Revenue Scotland: overview

Section 119 provides an overview of how Part 9 of the Act is structured, outlining the various chapters that deal with Revenue Scotland's investigatory powers.

  • Revenue Scotland has powers to require information, documents, and access to premises during tax investigations
  • There are specific restrictions and safeguards built into these investigatory powers
  • Taxpayers have rights to review and appeal against information notices issued by Revenue Scotland
  • Criminal offences exist for those who fail to comply with or obstruct information notices

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