{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-119",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-119.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/119",
  "kind": "section",
  "number": "119",
  "heading": "Investigatory powers of Revenue Scotland: overview",
  "text": "This Part is arranged as follows—\n(a) Chapter 2 sets out Revenue Scotland's investigatory powers in relation to information and documents,\n(b) Chapter 3 contains restrictions on the powers in Chapter 2,\n(c) Chapter 4 sets out Revenue Scotland's investigatory powers in relation to premises and other property,\n(d) Chapter 5 sets out further investigatory powers,\n(e) Chapter 6 is about reviews and appeals against information notices, and\n(f) Chapter 7 sets out offences relating to information notices.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 119 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/119",
    "retrieved_at": "2026-10-29T20:14:01.828273+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}