Finance Act 2009, Paragraph 5 is up to date with all changes known to be in force on or before 04 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.
5(1)Paragraph 10 (power to inspect business premises etc) is amended as follows.U.K.
(2)In sub-paragraph (3), in the definition of “business assets”, for “, excluding documents” substitute “ (but see sub-paragraph (4)) ”.
(3)After that sub-paragraph insert—
“(4)For the purposes of this Schedule, “business assets” does not include documents, other than—
(a)documents that are trading stock for the purposes of Chapter 11A of Part 2 of ITTOIA 2005 (see section 172A of that Act), and
(b)documents that are plant for the purposes of Part 2 of CAA 2001.”
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