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—
- a
that relate to the carrying on of a business by any person, and
- b
that form part of any person’s statutory records,
- a
“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.