167.This section provides that, where a designated officer wants to check the tax position of a person (or class of persons) but does not know their identity, the designated officer may give a notice to another person requiring them to produce a document or provide information. The tribunal must have approved the giving of the notice beforehand and can only do so if it is satisfied that certain conditions are met.
The Act Part 7 – Investigatory Powers of Revenue Scotland Chapter 2 — Investigatory Powers: Information and Documents Section 127 – Power to obtain information and documents about persons whose identity is not known