PART 7Investigatory powers of Revenue Scotland
CHAPTER 4Investigatory powers: premises and other property
Inspection for valuation etc.
146Carrying out inspections under section 145
(1)
An inspection under section 145 may be carried out only if condition A or B is met.
(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 subsection (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 section in respect of an inspection approved by the tribunal (see section 147), it must state that the inspection has been so approved.
(7)
A designated officer seeking to carry out an inspection under section 145 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.