The Act Part 10 – Enforcement of Payment of Tax Chapter 2 — Enforcement: Powers to Obtain Contact Details for Debtors Section 228 – Power to obtain details
267.This section provides a designated officer of Revenue Scotland with a power, by means of a written notice, to require the third party to provide the contact details of the debtor outlined in section 227. The notice must name the debtor. The third party is obliged to provide contact details of the debtor in accordance with the timescale and in the form set out in the notice.