{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-148",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-148.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/148",
  "kind": "section",
  "number": "148",
  "heading": "Power to mark assets and to record information",
  "text": "The powers under sections 141 to 146 include—\n(a) power to mark business assets, and anything containing business assets, for the purpose of indicating that they have been inspected, and\n(b) power to obtain and record information (whether electronically or otherwise) relating to the premises, property, assets and documents that have been inspected.",
  "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. 148 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/148",
    "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."
}