Section 149 Restriction on inspection of documentsC1I1
A designated officer may not inspect a document under this Chapter if (or to the extent that), by virtue of Chapters 2 and 3, an information notice given at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.
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. 149 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)