An officer's powers during a compliance visit are wide. For example, an officer can:

(1)require the opening of a gaming machine (VATA 1994, Sch. 11, para. 9);

(2)take samples of goods (VATA 1994, Sch. 11, para. 8). This may be necessary to check whether a supply is, say, zero-rated, e.g. whether water’s purity is within the standard in VATA 1994, Sch. 8, Grp. 2, item 2(a). The trader should receive compensation if the sample is not returned within a reasonable time and in good condition;

(3)require the production of certain documents;

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