Any person authorised in that behalf by the Board may, on producing if so required evidence of his authority, at any reasonable time enter on and inspect, with a view to establishing its annual value, any land the annual value of which falls to be determined for purposes of income tax or corporation tax F1.
Textual Amendments
F1 SeeInland Revenue Regulation Act 1890 (c. 21, SIF 63:1) s.11 (reproduced inPart II Vol.5)—fine for obstruction of officers.
(1)If for the purposes of [the Capital Gains Tax Act 1979 F2] the Board authorise an inspector or other officer of the Board to inspect any property for the purpose of ascertaining its market value the person having the custody or possession of that property shall permit the inspector or other officer so authorised to inspect it at such reasonable times as the Board may consider necessary.
(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
(2)If any person wilfully delays or obstructs an inspector or other officer of the Board acting in pursuance of this section he shall be liable on summary conviction to a fine not exceeding £5 F4.
Textual Amendments
F2Capital Gains Tax Act 1979 (c. 14, SIF 63:2) s.157(2)andSch.7 para.8for1979—80et seq.
F3 A development land tax provision added byDevelopment Land Tax Act 1976 Sch.8 para.30. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.
F4 Increased to£25by virtue of theCriminal Justice Act 1982 (c.48) ss.37, 38and54from11April1983by S.I. 1982 No.1857andS.I. 1983 No.24and to £50from 1 May 1984 by S.I. 1984 No. 447and S.I. 1984 No. 526 (s. 61).