{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-123",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-123.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/123",
  "kind": "section",
  "number": "123",
  "heading": "Power to obtain information and documents from taxpayer",
  "text": "(1) If the condition in subsection (2) is met, a designated officer may by notice require a person (“the taxpayer”)—\n(a) to provide information, or\n(b) to produce a document.\n(2) That condition is that—\n(a) the information or document is reasonably required by the officer for the purpose of checking the taxpayer's tax position, and\n(b) it is reasonable for the taxpayer to be required to provide the information or to produce the document.\n(3) In this Part “taxpayer notice” means a notice under this section.",
  "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. 123 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/123",
    "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."
}