Section 227 Requirement for contact details for debtorI1

(1)

This Chapter applies where—

(a)

a sum is payable by a person (“the debtor”) to Revenue Scotland by or under this Act or any other enactment or under a contract settlement or a settlement agreement,

(b)

a designated officer reasonably requires contact details for the debtor for the purpose of collecting that sum,

(c)

the officer has reasonable grounds to believe that a person (“the third party”) has any such details, and

(d)

the condition in subsection (2) is met.

(2)

The condition is that—

(a)

the third party is a company or a local authority, or

(b)

the officer has reasonable grounds to believe that the third party obtained the details in the course of carrying on a business.

(3)

This Chapter does not apply if—

(a)

the third party is a charity and obtained the details in the course of providing services free of charge, or

(b)

the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.

(4)

In this Chapter—

“business” includes—
1. (a)
  a profession, and
2. (b)
  a property business (within the meaning of section 263(6) of the Income Tax (Trading and Other Income) Act 2005 (c.5)),
“contact details”, in relation to a person, means the person's address and any other information about how the person may be contacted.

Annotations

Commencement

I1: S. 227 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)