This section has no associated Explanatory Notes
12(1)The Commissioner, or any person authorised by the Commissioner, may enter and inspect premises if the Commissioner or the authorised person thinks that the entry and inspection is necessary for the purposes of an investigation.E+W
(2)But that is subject to sub-paragraphs (3) and (4).
(3)This paragraph does not authorise entry to—
(a)a dwelling, or
(b)premises that are not under the control of the person being investigated.
(4)This paragraph does not authorise entry to premises at a particular time if entry at that time is unreasonable.
Commencement Information
I1Sch. 10 para. 12 in force at 7.7.2015 by S.I. 2015/1413, art. 3(h)