Revenue Scotland and Tax Powers Act 2014 section 148

Power to mark assets and to record information

Section 148 confirms that Revenue Scotland's inspection powers include the ability to mark assets and record information during inspections.

• When Revenue Scotland officers carry out inspections under their investigatory powers (sections 141 to 146), they have additional practical powers beyond simply looking at things.
• Officers may physically mark business assets, and any containers holding those assets, to show that they have been inspected.
• Officers may also obtain and record information about the premises, property, assets and documents they have inspected.
• Information may be recorded in any format, including electronically.

---