{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-228",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-228.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/228",
  "kind": "section",
  "number": "228",
  "heading": "Power to obtain details",
  "text": "(1) A designated officer may by notice require the third party to provide the contact details.\n(2) The notice must name the debtor.\n(3) If a notice is given under subsection (1), the third party must provide the details—\n(a) within such period, and\n(b) at such time, by such means and in such form (if any),\nas is reasonably specified or described in the notice.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 228 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/228",
    "retrieved_at": "2026-10-29T20:14:01.828273+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}