SCHEDULES
SCHEDULE 47Amendment of information and inspection powers
5
1
Paragraph 10 (power to inspect business premises etc) is amended as follows.
2
In sub-paragraph (3), in the definition of “business assets”, for “, excluding documents” substitute “
(but see sub-paragraph (4))
”
.
3
After that sub-paragraph insert—
4
For the purposes of this Schedule, “business assets” does not include documents, other than—
a
documents that are trading stock for the purposes of Chapter 11A of Part 2 of ITTOIA 2005 (see section 172A of that Act), and
b
documents that are plant for the purposes of Part 2 of CAA 2001.