Paragraph 34
(1)
An office-holder must provide to HMRC such of the information falling within sub-paragraph (2) as HMRC may require.
(2)
Information falls within this sub-paragraph if it is relevant information regarding Scottish transactions and is in the possession or under the control of the office-holder.
(3)
Information is to be provided under sub-paragraph (1) in such form as HMRC may reasonably specify.