The Act Part 7 – Investigatory Powers of Revenue Scotland Chapter 2 — Investigatory Powers: Information and Documents Section 132 – Complying with information notices
174.This section sets out that a person issued with an information notice must provide the required information or documents at a time, location (which cannot be in a place solely used as a dwelling) or in such form or means as is specified in the information notice. A person who fails to comply with an information notice is liable to a penalty under section 195 of the Act.