SCHEDULES
C5C1C3C4C2C6SCHEDULE 36Information and inspection powers
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(2)(3)
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 56
Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))
Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 55(1)(2)
Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))
Part 2Powers to inspect F2PREMISES AND OTHER PROPERTY
Words in Sch. 36 Pt. 2 heading substituted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 15
F1Carrying out inspections under paragraph 12A
Sch. 36 paras. 12A, 12B and cross-headings inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 5; S.I. 2009/3054, art. 2
12B
1
An inspection under paragraph 12A may be carried out only if condition A or B is satisfied.
2
Condition A is that—
a
the inspection is carried out at a time agreed to by a relevant person, and
b
the relevant person has been given notice in writing of the agreed time of the inspection.
3
“Relevant person” means—
a
the occupier of the premises, or
b
if the occupier cannot be identified or the premises are vacant, a person who controls the premises.
4
Condition B is that—
a
the inspection has been approved by the tribunal, and
b
any relevant person specified by the tribunal has been given at least 7 days' notice in writing of the time of the inspection.
5
A notice under sub-paragraph (4)(b) must state the possible consequences of obstructing the officer in the exercise of the power.
6
If a notice is given under this paragraph in respect of an inspection approved by the tribunal (see paragraph 13), it must state that the inspection has been so approved.
7
An officer of Revenue and Customs seeking to carry out an inspection under paragraph 12A must produce evidence of authority to carry out the inspection if asked to do so by—
a
the occupier of the premises, or
b
any other person who appears to the officer to be in charge of the premises or property.
Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))