SCHEDULES

SCHEDULE 36Information and inspection powers

Part 2Powers to inspect PREMISES AND OTHER PROPERTY

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(and for the effect of obtaining such approval see paragraph 39 (penalties)).

F3(1A)

An application for approval under this paragraph may be made without notice F4(except as required under sub-paragraph (2A)).

(2)

The F1tribunal may not approve an inspection F5under paragraph 10, 10A or 11 unless—

(a)

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

(b)

the F6tribunal is satisfied that, in the circumstances, the inspection is justified.

F7(2A)

The tribunal may not approve an inspection under paragraph 12A unless—

(a)

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

(b)

the person whose tax position is the subject of the proposed inspection has been given a reasonable opportunity to make representations to the officer of Revenue and Customs about that inspection,

(c)

the occupier of the premises has been given a reasonable opportunity to make such representations,

(d)

the tribunal has been given a summary of any representations made, and

(e)

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

(2B)

Paragraph (c) of sub-paragraph (2A) does not apply if the tribunal is satisfied that the occupier of the premises cannot be identified.

F8(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).