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Revenue Scotland and Tax Powers Act 2014

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142Power to inspect business premises of involved third parties
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(1)If the condition in subsection (2) is met, a designated officer may enter business premises of an involved third party and inspect—

(a)the premises,

(b)business assets that are on the premises, and

(c)relevant 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 position of any person or class of persons as regards a relevant devolved tax.

(3)In this section—

  • “involved third party” means a person who is, or a category of persons who are, specified by the Scottish Ministers by order,

  • “relevant documents” means such documents as may be so specified,

  • “relevant devolved tax” means such devolved tax as may be so specified.

(4)The powers under this section may be exercised whether or not the identity of that person is, or the individual identities of those persons are, known to the designated officer.

(5)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.

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