Revenue Scotland and Tax Powers Act 2014 section 151

Computer records

Section 151 ensures that Revenue Scotland's powers to require, inspect and copy documents extend to information held on computers and other electronic media, and gives designated officers the right to access and check computer systems.

• Wherever the law refers to "documents", this includes information stored in any form, including electronic records — and "copies" includes any medium onto which that information has been transferred
• A designated officer may, at any reasonable time, access, inspect and check the operation of any computer and associated equipment or material used in connection with documents that a person has been or may be required to produce or make available
• The person who uses the computer, or anyone responsible for operating or managing it, must provide the designated officer with reasonable assistance when requested
• Obstructing these powers or failing to provide assistance within a reasonable time carries a penalty of £300, with the same assessment and enforcement rules that apply to other investigation penalties

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