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PART 7Investigatory powers of Revenue Scotland

CHAPTER 4Investigatory powers: premises and other property

Inspection of business premises

141Power to inspect business premises

(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—