The Act Part 7 – Investigatory Powers of Revenue Scotland Chapter 3 — Restrictions on Powers in Chapter 2 Section 136 – Types of information
178.This section sets out provision on types of information that an information notice cannot require, including journalistic material, information that relates to the conduct of a pending review or appeal in relation to tax and also information contained in certain types of personal records. Information in personal records covered by this exclusion provision relates to a person’s health and/or different types of counselling or assistance given to that person.