- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)WRA may enter premises and inspect the premises and any property on the premises for the purpose of valuing, measuring or determining the character of the premises or property if—
(a)the valuation, measurement or determination is required for the purposes of checking any person’s tax position, and
(b)either condition 1 or 2 is met.
(2)Condition 1 is that—
(a)the inspection is carried out at a time agreed to by a relevant person, and
(b)a notice of the agreed time of the inspection has been issued to the relevant person.
(3)Condition 2 is that—
(a)the inspection has been approved by the tribunal, and
(b)a notice of the time of the inspection has been issued to a relevant person specified by the tribunal at least 7 days before that time.
(4)In this section, “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.
(5)A notice under subsection (2)(b) or (3)(b) must state possible consequences of obstructing a person exercising WRA’s functions.
(6)A notice under subsection (3)(b) must also state that the inspection has been approved by the tribunal.
(7)If WRA considers it necessary to assist with the inspection, WRA may be accompanied by a person authorised by WRA.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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