Revenue Scotland and Tax Powers Act 2014 section 149

Restriction on inspection of documents

Section 149 limits what documents a designated officer can inspect during a visit to premises, by linking the power of inspection to the rules governing information notices.

• A designated officer's power to inspect documents during a visit is not unlimited — it is subject to the same restrictions that apply to information notices.
• If an information notice issued at the time of the inspection could not legally require the occupier to produce a particular document, the officer cannot inspect that document either.
• The restrictions are those set out in Chapters 2 and 3 of the Act, which cover the scope and limitations of information notices.
• This protection applies in full or in part — if only a portion of a document is protected from an information notice, the officer may only inspect the unprotected portion.