# Revenue Scotland and Tax Powers Act 2014, Section 149: Restriction on inspection of documents


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.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/149 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-149
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.