Revenue Scotland and Tax Powers Act 2014 section 134

Further provision about powers relating to information notices

Section 134 allows the Scottish Ministers to make regulations providing further detail about information notices issued by Revenue Scotland.

  • Scottish Ministers have the power to make regulations about information notices
  • Regulations may cover the form and content that information notices must take
  • Regulations may specify the time periods within which recipients must comply with information notices
  • Regulations may set out the manner in which compliance with information notices is to be carried out

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