PART 4

INVESTIGATORY POWERS OF WRA
CHAPTER 4

INSPECTIONS OF PREMISES AND OTHER PROPERTY

Power to inspect premises or property for valuation etc.
106
1
WRA may enter premises and inspect the premises and any property on the premises for the purpose of valuing, measuring or determining the character of the premises or property if—
a
the valuation, measurement or determination is required for the purposes of checking any person's tax position, and
b
either condition 1 or 2 is met.
2
Condition 1 is that—
a
the inspection is carried out at a time agreed to by a relevant person, and
b
a notice of the agreed time of the inspection has been issued to the relevant person.
3
Condition 2 is that—
a
the inspection has been approved by the tribunal, and
b
a notice of the time of the inspection has been issued to a relevant person specified by the tribunal at least 7 days before that time.
4
In this section, “relevant person” means—
a
the occupier of the premises, or
b
if the occupier cannot be identified or the premises are vacant, a person who controls the premises.
5
A notice under subsection (2)(b) or (3)(b) must state possible consequences of obstructing a person exercising WRA's functions.
6
A notice under subsection (3)(b) must also state that the inspection has been approved by the tribunal.
7
If WRA considers it necessary to assist with the inspection, WRA may be accompanied by a person authorised by WRA.
S. 106 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)