# Revenue Scotland and Tax Powers Act 2014, Section 139: Protection for auditors


(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.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/139 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-139
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.