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 .
Modifications etc. (not altering text)
C1 SeeInland Revenue Regulation Act 1890 (c. 21), s.11—fine for obstruction of officers.