Chapter 2 Investigatory powers: information and documentsC1
- 123Power to obtain information and documents from taxpayer
- 124Power to obtain information and documents from third party
- 125Approval of taxpayer notices and third party notices
- 126Copying third party notice to taxpayer
- 127Power to obtain information and documents about persons whose identity is not known
- 128Third party notices and notices under section 127: groups of undertakings
- 129Third party notices and notices under section 127: partnerships
- 130Power to obtain information about persons whose identity can be ascertained
- 131Notices
- 132Complying with information notices
- 133Producing copies of documents
- 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