Part 2 Powers to Inspect [Premises and Other Property]
Finance Act 2008 (2008 c 9) | Legislation

Part 2 Powers to Inspect [Premises and Other Property]

Power to inspect business premises etc

10

(1)     An officer of Revenue and Customs may enter a person's business premises and inspect—

(a)     the premises,

(b)     business assets that are on the premises, and

(c)     business documents that are on the premises,

if the inspection is reasonably required for the purpose of checking that person's tax position.

(2)     The powers under this paragraph do not include power to enter or inspect any part of the premises that is used solely as a dwelling.

(3)     In this Schedule—

“business assets†means assets that an officer of Revenue and Customs has reason to believe are owned, leased or used in connection with the carrying on of a business by any person [(but see sub-paragraph (4))],

“business documents†means documents (or copies of documents)—

(a)     that relate to the carrying on of a business by any person, and

(b)     that form part of any person's statutory records, and

“business premisesâ€, in relation to a person, means premises (or any part of premises) that an officer of Revenue and Customs has reason to believe are (or is) used in

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