3U.K.In section 118B (furnishing of information etc. by revenue traders)—
(a)in subsection (1)(a), after sub-paragraph (ii) there shall be inserted “or
(iii)any transaction or activity effected or taking place in the course or furtherance of a business,”;
(b)in subsection (1)(b), at the end there shall be inserted “ or to the transaction or activity ”; and
(c)in subsection (3), after “any business” there shall be inserted “ , or to any transaction or activity effected or taking place in the course or furtherance of any business, ”.
4(1)This paragraph amends section 118C (powers of entry and search).U.K.
(2)After subsection (2) there shall be inserted the following subsections—
“(2A)Where an officer has reasonable cause to believe that any premises are premises where gaming to which section 10 of the Finance Act 1997 (gaming duty) applies is taking place, has taken place or is about to take place, he may at any reasonable time enter and inspect those premises and inspect any relevant materials found on them.
(2B)In subsection (2A) above “relevant materials” means—
(a)any accounts, records or other documents found on the premises in the custody or control of any person who is engaging, or whom the officer reasonably suspects of engaging—
(i)in any such gaming, or
(ii)in any activity by reason of which he is or may become liable to gaming duty,
and
(b)any equipment which is being, or which the officer reasonably suspects of having been or of being intended to be, used on the premises for or in connection with any such gaming.”
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 2 para. 4(3)-(5) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)