Revenue Scotland and Tax Powers Act 2014 section 131

Notices

Section 131 defines what an information notice is and sets out requirements for how such notices must be drafted and issued by Revenue Scotland.

• An "information notice" is a formal notice issued under any of the key investigatory powers provisions — covering notices to taxpayers, third parties, and persons whose identity is unknown or can be ascertained
• An information notice may either specify exactly what information or documents are required, or describe them in more general terms
• Where the tax tribunal has approved the issuing of an information notice, the notice itself must clearly state that tribunal approval has been obtained
• Any decision made by the tribunal in connection with approving or directing matters relating to these notices is final and cannot be appealed