# Revenue Scotland and Tax Powers Act 2014, Section 123: Power to obtain information and documents from taxpayer


(1) If the condition in subsection (2) is met, a designated officer may by notice require a person (“the taxpayer”)—
(a) to provide information, or
(b) to produce a document.
(2) That condition is that—
(a) the information or document is reasonably required by the officer for the purpose of checking the taxpayer's tax position, and
(b) it is reasonable for the taxpayer to be required to provide the information or to produce the document.
(3) In this Part “taxpayer notice” means a notice under this section.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/123 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-123
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.