SCHEDULES

SCHEDULE 36Information and inspection powers

Part 2Powers to inspect businesses etc

Approval of tribunal

13

(1)

An officer of Revenue and Customs may ask the F1tribunal to approve an inspection under this Part of this Schedule.

F2(1A)

An application for approval under this paragraph may be made without notice.

(2)

The F1tribunal may not approve an inspection unless—

(a)

an application for approval is made by, or with the agreement of, an authorised officer of Revenue and Customs, and

(b)

the F3tribunal is satisfied that, in the circumstances, the inspection is justified.

F4(3)

A decision of the tribunal under this paragraph is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).