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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)