8[F1(1)An authorised person may take samples from goods that are in the possession of either a person who supplies goods or a fiscal warehousekeeper if it appears necessary to do so—U.K.
(a)to protect the revenue against mistake or fraud, and
(b)to determine how the goods, or the material of which they are made, ought to be or to have been treated for the purposes of VAT.]
(2)Any sample taken under this paragraph shall be disposed of and accounted for in such manner as the Commissioners may direct.
(3)Where a sample is taken under this paragraph from the goods in any person’s possession and is not returned to him within a reasonable time and in good condition the Commissioners shall pay him by way of compensation a sum equal to the cost of the sample to him or such larger sum as they may determine.
Textual Amendments
F1Sch. 11 para. 8(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 97(6) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)