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Revenue Scotland and Tax Powers Act 2014

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This is the original version (as it was originally enacted).

141Power to inspect business premises
This section has no associated Explanatory Notes

(1)If the condition in subsection (2) is met, a designated officer may enter a person’s business premises and inspect—

(a)the premises,

(b)business assets that are on the premises,

(c)business documents that are on the premises.

(2)That condition is that the designated officer has reason to believe that the inspection is reasonably required for the purpose of checking the person’s tax position.

(3)The powers under this section do not include power to enter or inspect any part of the premises that is used solely as a dwelling.

(4)In this Chapter—

  • “business assets” means assets that a designated officer has reason to believe are owned, leased or used in connection with the carrying on of a business by any person (but does not include documents),

  • “business documents” means documents or copies of documents—

    (a)

    that relate to the carrying on of a business by any person, and

    (b)

    that form part of any person’s statutory records,

  • “business premises”, in relation to a person, means premises (or any part of premises) that a designated officer has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person,

  • “premises” includes any building or structure, any land and any means of transport.

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