Part 2Value added tax
Avoidance and fraud
20Power to inspect goods
1
In Schedule 11 to VATA 1994 (administration, collection and enforcement), paragraph 10 (entry and search of premises and persons) is amended as follows.
2
After sub-paragraph (2) (power to inspect premises and goods found on them) insert—
2A
The power under sub-paragraph (2) above to inspect any goods includes, in particular,—
a
power to mark the goods, or anything containing the goods, for the purpose of indicating that they have been inspected, and
b
power to record any information (which may be obtained by electronic or any other means) relating to the goods that have been inspected.