Part IX

Control of Excise Licence Trades and Revenue Traders

General provisions as to revenue traders

Section 112: supplementary powers
112A
1
The power in section 112(1) includes power to inspect any business documents that are on the premises.
2
“
Business documents
” means documents (or copies of documents) that relate to the carrying on of the revenue trader's trade, whether or not ones that a person may be required to produce under section 118B.
3
Subsections (4) to (8) of section 118B apply to documents inspected under section 112(1) as they apply to documents produced under section 118B.
4
The power in section 112(1) also includes power—
a
to mark items that have been examined or inspected, and anything containing such items, for the purpose of indicating that they have been examined or inspected, and
b
to obtain and record information (whether electronically or otherwise) relating to the premises, items and documents that have been examined or inspected.
S. 112A inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 11; S.I. 2011/777, art. 2
S. 112A applied (1.4.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(3), 22, Sch. 2 para. 1
S. 112A applied (with modifications) (6.4.2018) by The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264), regs. 1(1), 2, Sch. (with regs. 3-5)
S. 112A modified (1.8.2018) by The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018 (S.I. 2018/75), regs. 1(3), 16(b)