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Taxes Management Act 1970
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Version Superseded: 18/04/2005
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111 Valuation of assets: power to inspect. U.K.
(1)If for the purposes of F1[the [F21992 Act]] the Board authorise an inspector or other officer of the Board to inspect any property for the purpose of ascertaining its market value the person having the custody or possession of that property shall permit the inspector or other officer so authorised to inspect it at such reasonable times as the Board may consider necessary.
F3(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)If any person wilfully delays or obstructs an inspector or other officer of the Board acting in pursuance of this section he shall be liable on summary conviction to a fine not exceeding £5.
Textual Amendments
F1Capital Gains Tax Act 1979 (c. 14,) s.157(2), Sch.7 para.8, for 1979—80 et seq.
F2Words in s. 111(1) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(2) (with ss. 60, 101(1), 171, 201(3))
F3 A development land tax provision added by Development Land Tax Act 1976 Sch. 8 para. 30. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.
Modifications etc. (not altering text)
C1S. 111(2) fine increased to £25 by virtue of the Criminal Justice Act 1982 (c.48), ss.37, 38, 54 from 11 April 1983 by S.I. 1982/1857; S.I. 1983/24; and to £50 from 1 May 1984 by S.I. 1984/447; S.I. 1984/526 (s. 61).
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