Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 48 U.K. Extension of information and inspection powers

3 U.K. After paragraph 10 insert—

“Power to inspect business premises etc of involved third parties U.K.

10A (1) An officer of Revenue and Customs may enter business premises of an involved third party (see paragraph 61A) and inspect—

(a) the premises,

(b) business assets that are on the premises, and

(c) relevant documents that are on the premises,

if the inspection is reasonably required by the officer for the purpose of checking the position of any person or class of persons as regards a relevant tax.

(2) The powers under this paragraph may be exercised whether or not the identity of that person is, or the individual identities of those persons are, known to the officer.

(3) The powers under this paragraph do not include power to enter or inspect any part of the premises that is used solely as a dwelling.

(4) In relation to an involved third party, “relevant documents” and “relevant tax” are defined in paragraph 61A.”

Commencement Information

I1 Sch. 48 para. 3 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2