Version Superseded: 17/07/2013
Point in time view as at 01/04/2010.
Finance Act 2008, Paragraph 12A is up to date with all changes known to be in force on or before 01 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.
[F112A(1)An officer of Revenue and Customs may enter and inspect premises for the purpose of valuing the premises if the valuation is reasonably required for the purpose of checking any person's position as regards income tax or corporation tax.U.K.
(2)An officer of Revenue and Customs may enter premises and inspect—
(a)the premises, and
(b)any other property on the premises,
for the purpose of valuing, measuring or determining the character of the premises or property.
(3)Sub-paragraph (2) only applies if the valuation, measurement or determination is reasonably required for the purpose of checking any person's position as regards—
(a)capital gains tax,
(b)corporation tax in respect of chargeable gains,
(c)inheritance tax,
(d)stamp duty land tax, or
(e)stamp duty reserve tax.
(4)A person who the officer considers is needed to assist with the valuation, measurement or determination may enter and inspect the premises or property with the officer.]
Textual Amendments
F1Sch. 36 paras. 12A, 12B and cross-headings inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 5; S.I. 2009/3054, art. 2
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