Version Superseded: 21/07/2009
Point in time view as at 01/04/2009.
Finance Act 2008, Paragraph 10 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
10(1)An officer of Revenue and Customs may enter a person's business premises and inspect—U.K.
(a)the premises,
(b)business assets that are on the premises, and
(c)business documents that are on the premises,
if the inspection is reasonably required for the purpose of checking that person's tax position.
(2)The powers under this paragraph do not include power to enter or inspect any part of the premises that is used solely as a dwelling.
(3)In this Schedule—
“business assets” means assets that an officer of Revenue and Customs has reason to believe are owned, leased or used in connection with the carrying on of a business by any person, excluding documents,
“business documents” means documents (or copies of documents)—
that relate to the carrying on of a business by any person, and
that form part of any person's statutory records, and
“business premises”, in relation to a person, means premises (or any part of premises) that an officer of Revenue and Customs has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person.
Commencement Information
I1Sch. 36 para. 10 in force at 1.4.2009 by S.I. 2009/404, art. 2
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