Taxes Management Act 1970 (c. 9)

PART XI U.K. MISCELLANEOUS AND SUPPLEMENTAL

Valuation U.K.

110 Valuation of land: power of entry. [1963 s.30(2); 1969 Sch.XX 20(4).] U.K.

Any person authorised in that behalf by the Board may, on producing if so required evidence of his authority, at any reasonable time enter on and inspect, with a view to establishing its annual value, any land the annual value of which falls to be determined for purposes of income tax or corporation tax F1 .

Textual Amendments

F1 SeeInland Revenue Regulation Act 1890 (c. 21, SIF 63:1) s.11 (reproduced inPart II Vol.5)—fine for obstruction of officers.