# Revenue Scotland and Tax Powers Act 2014, Section 148: Power to mark assets and to record information


The powers under sections 141 to 146 include—
(a) power to mark business assets, and anything containing business assets, for the purpose of indicating that they have been inspected, and
(b) power to obtain and record information (whether electronically or otherwise) relating to the premises, property, assets and documents that have been inspected.

---
Source: https://www.legislation.gov.uk/asp/2014/16/section/148 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-148
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.