Part IX Control of Excise Licence Trades and Revenue Traders
General provisions as to revenue traders
112AF1Section 112: supplementary powers
1
The power in section 112(1) includes power to inspect any business documents that are on the premises.
2
“Business documents” means documents (or copies of documents) that relate to the carrying on of the revenue trader's trade, whether or not ones that a person may be required to produce under section 118B.
3
Subsections (4) to (8) of section 118B apply to documents inspected under section 112(1) as they apply to documents produced under section 118B.
4
The power in section 112(1) also includes power—
a
to mark items that have been examined or inspected, and anything containing such items, for the purpose of indicating that they have been examined or inspected, and
b
to obtain and record information (whether electronically or otherwise) relating to the premises, items and documents that have been examined or inspected.