Chapter 3 Restrictions on powers in Chapter 2C1
- 135Information notices: general restrictions
- 136Types of information
- 137Taxpayer notices following a tax return
- 138Protection for privileged communications between legal advisers and clients
- 139Protection for auditors
- 140Auditors: supplementary
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