The Act Part 7 – Investigatory Powers of Revenue Scotland Chapter 2 — Investigatory Powers: Information and Documents Section 131 – Notices
173.This section sets out the definition of an information notice as a notice which is issued under sections 123, 124, 127 and 130 of the Act. An information notice may specify or describe the information or documents to be provided and must state the notice has been issued with the approval of a tribunal where this is the case. Any decision of the tribunal under sections 125, 126, 127 or 130 of the Act is final.