Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Revenue Scotland and Tax Powers Act 2014 section 123
Power to obtain information and documents from taxpayer
Section 123 gives Revenue Scotland officers the power to require a taxpayer to provide information or produce documents for the purpose of checking that taxpayer's tax position.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.