20(1)Where an enforcement officer has reasonable cause to believe that any premises are being used by a relevant person in connection with the person’s business activities, the officer may on producing evidence of authority at any reasonable time—
(a)enter the premises;
(b)inspect the premises;
(c)observe the carrying on of business activities by the relevant person;
(d)inspect any document found on the premises;
(e)require any person on the premises to provide an explanation of any document or to state where it may be found.
(2)An enforcement officer may take copies of, or make extracts from, any document found under sub-paragraph (1).
(3)An officer may exercise powers under this paragraph only if the information or document sought to be obtained as a result is reasonably required in connection with the exercise by the enforcement authority for whom the officer acts of its functions under this Schedule.
(4)In this paragraph “premises” means any premises other than premises used only as a dwelling.