The Act Part 10 – Enforcement of Payment of Tax Chapter 2 — Enforcement: Powers to Obtain Contact Details for Debtors Section 227 – Requirement for contact details for debtor
266.This section provides that Chapter 2 applies where Revenue Scotland is owed money by a debtor but has no contact details and a designated officer reasonably believes that a third party (which must be a company or local authority and cannot be a charity or an organisation operating on behalf of a charity) holds the contact details.