Approval of First-tier Tribunal
13(1)An officer of Revenue and Customs may ask the First-tier Tribunal to approve an inspection under this Part of this Schedule.
(2)The First-tier Tribunal may not approve an inspection unless—
(a)an application for approval is made by, or with the agreement of, an authorised officer of Revenue and Customs, and
(b)the Tribunal is satisfied that, in the circumstances, the inspection is justified.