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Part 5SEnforcement of the levy and penalties

Chapter 1SInvestigatory powers

Inspection powersS

39Power to inspect business premises of third partiesS

(1)If the condition in subsection (2) is met, an authorised officer may enter business premises of an involved third party and inspect—

(a)the premises, and

(b)relevant documents that are on the premises.

(2)That condition is that the authorised officer has reason to believe that the inspection is reasonably required for the purpose of assessing the liable person’s liability to pay the levy.

(3)In this section—

(4)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.

(5)Regulations under subsection (3) are subject to the affirmative procedure.

Commencement Information

I1S. 39 not in force at Royal Assent, see s. 79(2)

I2S. 39 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2