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Chapter 2 Investigatory powers: information and documentsC1

  1. 123Power to obtain information and documents from taxpayer
  2. 124Power to obtain information and documents from third party
  3. 125Approval of taxpayer notices and third party notices
  4. 126Copying third party notice to taxpayer
  5. 127Power to obtain information and documents about persons whose identity is not known
  6. 128Third party notices and notices under section 127: groups of undertakings
  7. 129Third party notices and notices under section 127: partnerships
  8. 130Power to obtain information about persons whose identity can be ascertained
  9. 131Notices
  10. 132Complying with information notices
  11. 133Producing copies of documents
  12. 134Further provision about powers relating to information notices

Annotations

Modifications

C1

Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6