7E+WIn section 108 (approval of tribunal for inspection)—
(a)in subsection (1)(a), after “103“ insert “ , 103A, 103B ”;
(b)in subsection (1)(b), after “103” insert “ , 103A or 103B ”;
(c)in subsection (2), after “103” insert “ , 103A or 103B ”;
(d)in subsection (4), for the words from “103” to the end of paragraph (a) (but not including the “and” after that paragraph) substitute “103, 103A or 103B only if—
“(a)it is satisfied that the applicable requirement is met,”;
(e)after subsection (4) insert—
“(4A)The applicable requirement is—
(a)in the case of an inspection of a person's business premises under section 103, that WRA has grounds for believing that the inspection of the premises is required for the purpose of checking the person's tax position;
(b)in the case of an inspection of a person's business premises under section 103A, that WRA has grounds for believing that the conditions set out in subsections (2) and (3) of that section are met;
(c)in the case of an inspection of premises under section 103B, that WRA has grounds for believing the matters set out in subsection (1) of that section.”
Commencement Information
I1Sch. 4 para. 7 in force at 25.1.2018 by S.I. 2018/35, art. 2(z)(i)