SCHEDULES
SCHEDULE 11 Administration, collection and enforcement
Power to take samples
8
F11
An authorised person may take samples from goods that are in the possession of either a person who supplies goods or a fiscal warehousekeeper if it appears necessary to do so—
a
to protect the revenue against mistake or fraud, and
b
to determine how the goods, or the material of which they are made, ought to be or to have been treated for the purposes of VAT.
2
Any sample taken under this paragraph shall be disposed of and accounted for in such manner as the Commissioners may direct.
3
Where a sample is taken under this paragraph from the goods in any person’s possession and is not returned to him within a reasonable time and in good condition the Commissioners shall pay him by way of compensation a sum equal to the cost of the sample to him or such larger sum as they may determine.