13(1)An officer of Revenue and Customs may ask the [F1tribunal] to approve an inspection under this Part of this Schedule.U.K.
[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).]
Textual Amendments
F1Word in Sch. 36 para. 13 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(5)(b)
F2Sch. 36 para. 13(1A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 8(2)
F3Word in Sch. 36 para. 13(2)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(5)(c)
F4Sch. 36 para. 13(3) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 8(3)
Commencement Information
I1Sch. 36 para. 13 in force at 1.4.2009 by S.I. 2009/404, art. 2