The Act Part 7 – Investigatory Powers of Revenue Scotland Chapter 3 — Restrictions on Powers in Chapter 2 Section 135 – Information notices: general restrictions
177.This section provides for some general restrictions on information notices, including that a person is required to produce a document only if it is in their possession or power. Furthermore, unless the tribunal has given its approval, an information notice may not require a person to produce a document if the whole of it originates more than five years before the date of the notice. An information notice issued to check the tax position of someone who has died cannot be given more than 3 years after the death.