The Act Part 7 – Investigatory Powers of Revenue Scotland Chapter 2 — Investigatory Powers: Information and Documents Section 133 – Producing copies of documents
175.This section provides that where an information notice requires the person to produce a document, the person may produce a copy of the document (unless the notice specifically requests, or a designated officer subsequently requests, the original document). The ability to produce a copy of the document is subject to any conditions or exceptions set out in regulations made by the Scottish Ministers. Such regulations are subject to the negative procedure.