[F112A(1)An officer of Revenue and Customs may enter and inspect premises for the purpose of valuing the premises if the valuation is reasonably required for the purpose of checking any person's position as regards income tax or corporation tax.U.K.
(2)An officer of Revenue and Customs may enter premises and inspect—
(a)the premises, and
(b)any other property on the premises,
for the purpose of valuing, measuring or determining the character of the premises or property.
(3)Sub-paragraph (2) only applies if the valuation, measurement or determination is reasonably required for the purpose of checking any person's position as regards—
(a)capital gains tax,
(b)corporation tax in respect of chargeable gains,
(c)inheritance tax,
(d)stamp duty land tax, F2...
(e)stamp duty reserve tax[F3, or
(f)annual tax on enveloped dwellings.]
(4)A person who the officer considers is needed to assist with the valuation, measurement or determination may enter and inspect the premises or property with the officer.]
Textual Amendments
F1Sch. 36 paras. 12A, 12B and cross-headings inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 5; S.I. 2009/3054, art. 2
F2Word in Sch. 36 para. 12A(3) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 34 para. 2(a)
F3Sch. 36 para. 12A(3)(f) and word inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 2(b)