# Scotland Act 2012, 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.

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Source: https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/34 (the official version)
Page: https://openlegislation.uk/scotland-act-2012/schedule-3/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.