PART 7Investigatory powers of Revenue Scotland
CHAPTER 4Investigatory powers: premises and other property
Inspection of business premises
141Power to inspect business premises
(1)
If the condition in subsection (2) is met, a designated officer may enter a person's business premises and inspect—
(a)
the premises,
(b)
business assets that are on the premises,
(c)
business documents that are on the premises.
(2)
That condition is that the designated officer has reason to believe that the inspection is reasonably required for the purpose of checking the person's tax position.
(3)
The powers under this section do not include power to enter or inspect any part of the premises that is used solely as a dwelling.
F1(3A)
In this Chapter “business premises”—
(a)
in relation to a person, means premises (or any part of premises) that a designated officer has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person, but
(b)
in relation to a person liable to pax tax under the AT(S) Act 2024, does not include the premises of any tax representative within the meaning of that Act.
(3B)
Subsection (3A)(b) does not prevent tax representatives, or any category of tax representatives, from being specified under section 142 as involved third parties for the purposes of that section.
(4)
In this Chapter—
“business assets” means assets that a designated officer has reason to believe are owned, leased or used in connection with the carrying on of a business by any person (but does not include documents),
“business documents” means documents or copies of documents—
(a)
that relate to the carrying on of a business by any person, and
(b)
that form part of any person's statutory records,
F2...
“premises” includes any building or structure, any land and any means of transport.