SCHEDULES
SCHEDULE 36Information and inspection powers
Part 2Powers to inspect businesses etc
Power to inspect premises used in connection with taxable supplies etc
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1
This paragraph applies where an officer of Revenue and Customs has reason to believe that—
a
premises are used in connection with the supply of goods under taxable supplies and goods to be so supplied are on those premises,
b
premises are used in connection with the acquisition of goods from other member States under taxable acquisitions and goods to be so acquired are on those premises, or
c
premises are used as a fiscal warehouse.
2
An officer of Revenue and Customs may enter the premises and inspect—
a
the premises,
b
any goods that are on the premises, and
c
any documents on the premises that appear to the officer to relate to such goods.
3
The powers under this paragraph do not include power to enter or inspect any part of the premises that is used solely as a dwelling.
4
Terms used both in sub-paragraph (1) and in VATA 1994 have the same meaning in that sub-paragraph as they have in that Act.