Section 139 Protection for auditorsC1I1
(1)
An information notice does not require a person who has been appointed as an auditor for the purpose of an enactment—
(a)
to provide information held in connection with the performance of the person's functions under that enactment, or
(b)
to produce documents which are that person's property and which were created by that person or on that person's behalf for or in connection with the performance of those functions.
(2)
Subsection (1) has effect subject to section 140.
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
Commencement
- I1
S. 139 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)