Part 5SEnforcement of the levy and penalties

Chapter 1SInvestigatory powers

Inspection powersS

43Restriction on inspection of documentsS

An authorised officer may not inspect a document whilst carrying out an inspection under this Chapter if (or to the extent that), by virtue of sections 30 to 37, an information notice given at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.

Commencement Information

I1S. 43 not in force at Royal Assent, see s. 79(2)

I2S. 43 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2