Revenue Scotland and Tax Powers Act 2014 section 150

Power to copy and remove documents

Section 150 sets out what a designated officer from Revenue Scotland may do with documents that have been produced or made available for inspection, including copying, removing and retaining them, and the safeguards that apply.

• A designated officer may copy or take extracts from any document that is produced to or inspected by them.
• The officer may also remove and retain a document for a reasonable period, provided this is done at a reasonable time and the officer considers it necessary.
• The person who produced the document is entitled, free of charge, to a receipt for the removed document and a copy of it.
• Revenue Scotland must compensate the document owner for reasonable expenses if a removed document is lost or damaged.

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