PART 7Investigatory powers of Revenue Scotland
CHAPTER 4Investigatory powers: premises and other property
Inspection for valuation etc.
145Power to inspect property for valuation etc.
1
A designated officer may enter and inspect premises for the purpose of valuing the premises if the valuation is reasonably required for the purpose of checking any person's tax position.
2
A designated officer may enter premises and inspect—
a
the premises,
b
any other property on the premises,
for the purpose of valuing, measuring or determining the character of the premises or property.
3
Subsection (2) only applies if the valuation, measurement or determination is reasonably required for the purposes of checking any person's tax position.
4
A person who the designated officer considers is needed to assist with the valuation, measurement or determination may enter and inspect the premises or property with the officer.