# Visitor Levy (Scotland) Act 2024, Section 31: Power to obtain information and documents from third parties

Extent: S

(1) If the condition in subsection (2) is met, an authorised officer may by notice require a person to—
(a) provide information, or
(b) produce a document,
in respect of a liable person.
(2) That condition is that—
(a) the information or document is reasonably required by the officer for the purpose of assessing the liable person's liability to pay the levy, and
(b) it is reasonable for the person to be required to provide the information or to produce the document.
(3) A notice under this section must specify or describe the information or documents to be provided or produced.

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Source: https://www.legislation.gov.uk/asp/2024/8/section/31 (the official version)
Page: https://openlegislation.uk/visitor-levy-scotland-act-2024/section-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.