Modifications etc. (not altering text)
C1Sch. 12 applied (prosp.) by Finance Act 2008 (c. 9), ss. 127(2), 129(4)
Valid from 06/04/2014
26(1)The enforcement agent must on request show the debtor and any person who appears to him to be in charge of the premises evidence of—E+W
(a)his identity, and
(b)his authority to enter the premises.
(2)The request may be made before the enforcement agent enters the premises or while he is there.