SCHEDULES

SCHEDULE 36Information and inspection powers

Part 2Powers to inspect businesses etc

Power to inspect premises used in connection with taxable supplies etc

I111

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.