Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2006

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

20Power to inspect goods

(1)In Schedule 11 to VATA 1994 (administration, collection and enforcement), paragraph 10 (entry and search of premises and persons) is amended as follows.

(2)After sub-paragraph (2) (power to inspect premises and goods found on them) insert—

“(2A)The power under sub-paragraph (2) above to inspect any goods includes, in particular,—

(a)power to mark the goods, or anything containing the goods, for the purpose of indicating that they have been inspected, and

(b)power to record any information (which may be obtained by electronic or any other means) relating to the goods that have been inspected.”.

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