(1)WRA, or a person accompanying WRA, may take any equipment or materials required for the purpose of an inspection under section 103 onto the business premises being inspected.
(2)WRA, or a person accompanying WRA, may take equipment or materials onto the premises—
(a)at a time agreed to by the occupier of the premises, or
(b)at any reasonable time, if either—
(i)a notice was issued under section 103(3)(b)(i) and the notice specified that the equipment or materials were to be taken onto the premises, or
(ii)WRA has grounds for believing that issuing such a notice would seriously prejudice the assessment or collection of devolved tax.
(3)If equipment or materials are taken onto premises without—
(a)the agreement of the occupier, or
(b)a notice having been issued in accordance with subsection (2)(b)(i),
WRA must provide a notice at the time the equipment or materials are to be taken onto the premises.
(4)The notice must—
(a)if the occupier of the premises is present, be provided to the occupier;
(b)if the occupier is not present but there is a person present who appears to WRA to be in charge of the premises, be provided to that person;
(c)in any other case, be left in a prominent place on the premises.
(5)The notice must state the possible consequences of obstructing a person exercising WRA’s functions.
(6)If the inspection, or the use of equipment or materials, has been approved by the tribunal, the notice must state that fact.