SCHEDULE 48 Extension of Information and Inspection Powers
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 48 Extension of Information and Inspection Powers

Section 96

1

Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.

2

In paragraph 5(4)(b) (power to obtain information and documents about persons whose identity is not known), for the words from “, VATA 1994†to the end substitute “or any other enactment relating to UK taxâ€.

3

After paragraph 10 insert—

“Power to inspect business premises etc of involved third parties
10A

(1)     An officer of Revenue and Customs may enter business premises of an involved third party (see paragraph 61A) and inspect—

(a)     the premises,

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

(c)     relevant documents that are on the premises,

if the inspection is reasonably required by the officer for the purpose of checking the position of any person or class of persons as regards a relevant tax.

(2)     The powers under this paragraph may be exercised whether or not the identity of that person is, or the individual identities of those persons are, known to the officer.

(3)     The powers under this paragraph do not include power to enter or inspect any part of the

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