Revenue Scotland and Tax Powers Act 2014 section 133

Producing copies of documents

Section 133 explains when a person can provide a copy of a document instead of the original in response to an information notice from Revenue Scotland.

• When an information notice requires a person to produce a document, they may generally satisfy that requirement by providing a copy rather than the original
• The Scottish Ministers may make regulations setting out conditions or exceptions to this general rule about providing copies
• The right to provide a copy does not apply if the notice specifically requires the original document, or if a designated officer subsequently requests the original
• Where a designated officer requests the original document, the person must produce it within a reasonable period and by whatever means the officer reasonably specifies