Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 7 S Investigatory powers of Revenue Scotland

Modifications etc. (not altering text)

C1 Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6

CHAPTER 4 S Investigatory powers: premises and other property

Inspection of business premises S

141 Power to inspect business premises S

(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.

(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,

• “business premises”, 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,

• “premises” includes any building or structure, any land and any means of transport.

Commencement Information

I1 S. 141 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)