# Revenue Scotland and Tax Powers Act 2014, Section 119: Investigatory powers of Revenue Scotland: overview


This Part is arranged as follows—
(a) Chapter 2 sets out Revenue Scotland's investigatory powers in relation to information and documents,
(b) Chapter 3 contains restrictions on the powers in Chapter 2,
(c) Chapter 4 sets out Revenue Scotland's investigatory powers in relation to premises and other property,
(d) Chapter 5 sets out further investigatory powers,
(e) Chapter 6 is about reviews and appeals against information notices, and
(f) Chapter 7 sets out offences relating to information notices.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/119 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-119
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.