History

In the heading to Part 2, the words “Premises and Other Property” substituted for the words “Businesses etc” by SI 2009/3054, art. 3 and Schedule, para. 15, with effect from 1 April 2010.


POWER TO INSPECT BUSINESS PREMISES ETC

Related Commentary  Related HMRC Manuals

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.

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