PART 7Investigatory powers of Revenue Scotland

CHAPTER 4Investigatory powers: premises and other property

Inspection of business premises

141Power to inspect business premises

1

If the condition in subsection (2) is met, a designated officer may enter a person’s business premises and inspect—

a

the premises,

b

business assets that are on the premises,

c

business documents that are on the premises.

2

That condition is that the designated officer has reason to believe that the inspection is reasonably required for the purpose of checking the person’s tax position.

3

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

4

In this Chapter—

  • “business assets” means assets that a designated officer has reason to believe are owned, leased or used in connection with the carrying on of a business by any person (but does not include documents),

  • “business documents” means documents or copies of documents—

    1. a

      that relate to the carrying on of a business by any person, and

    2. b

      that form part of any person’s statutory records,

  • “business premises”, in relation to a person, means premises (or any part of premises) that a designated officer has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person,

  • “premises” includes any building or structure, any land and any means of transport.