Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 36 U.K. Information and inspection powers

Modifications etc. (not altering text)

C1 Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C2 Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(2)(3)

C3 Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 56

C4 Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C5 Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 55(1)(2)

C6 Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

Part 2 U.K. Powers to inspect businesses etc

Power to inspect business premises etc U.K.

10 (1) An officer of Revenue and Customs may enter a person's business premises and inspect— U.K.

(a) the premises,

(b) business assets that are on the premises, and

(c) business documents that are on the premises,

if the inspection is reasonably required for the purpose of checking that person's tax position.

(2) The powers under this paragraph do not include power to enter or inspect any part of the premises that is used solely as a dwelling.

(3) In this Schedule—

• “business assets” means assets that an officer of Revenue and Customs has reason to believe are owned, leased or used in connection with the carrying on of a business by any person [F1 (but see sub-paragraph (4))],

• “business documents” means documents (or copies of documents)—

  (a)

  that relate to the carrying on of a business by any person, and

  (b)

  that form part of any person's statutory records, and

• “business premises”, in relation to a person, means premises (or any part of premises) that an officer of Revenue and Customs has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person.

[F2 (4) For the purposes of this Schedule, “business assets” does not include documents, other than—

(a) documents that are trading stock for the purposes of Chapter 11A of Part 2 of ITTOIA 2005 (see section 172A of that Act), and

(b) documents that are plant for the purposes of Part 2 of CAA 2001.]

Textual Amendments

F1 Words in Sch. 36 para. 10(3) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 5(2)

F2 Sch. 36 para. 10(4) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 5(3)

Commencement Information

I1 Sch. 36 para. 10 in force at 1.4.2009 by S.I. 2009/404, art. 2

Power to inspect premises used in connection with taxable supplies etc U.K.

11 (1) This paragraph applies where an officer of Revenue and Customs has reason to believe that— U.K.

(a) premises are used in connection with the supply of goods under taxable supplies and goods to be so supplied [F3 or documents relating to such goods] are on those premises,

(b) premises are used in connection with the acquisition of goods from other member States under taxable acquisitions and goods to be so acquired [F4 or documents relating to such goods] are on those premises, or

(c) premises are used as [F5 or in connection with] a fiscal warehouse.

(2) An officer of Revenue and Customs may enter the premises and inspect—

(a) the premises,

(b) any goods that are on the premises, and

(c) any documents on the premises that appear to the officer to relate to [F6 the supply of goods under taxable supplies, the acquisition of goods from other member States under taxable acquisitions or fiscal warehousing].

(3) The powers under this paragraph do not include power to enter or inspect any part of the premises that is used solely as a dwelling.

(4) Terms used both in [F7 this paragraph] and in VATA 1994 have the same meaning [F8 here] as they have in that Act.

Textual Amendments

F3 Words in Sch. 36 para. 11(1)(a) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 6(2)(a)

F4 Words in Sch. 36 para. 11(1)(b) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 6(2)(b)

F5 Words in Sch. 36 para. 11(1)(c) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 6(2)(c)

F6 Words in Sch. 36 para. 11(2)(c) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 6(3)

F7 Words in Sch. 36 para. 11(4) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 6(4)(a)

F8 Word in Sch. 36 para. 11(4) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 6(4)(b)

Commencement Information

I2 Sch. 36 para. 11 in force at 1.4.2009 by S.I. 2009/404, art. 2

Carrying out inspections U.K.

12 (1) An inspection under this Part of this Schedule may be carried out only— U.K.

(a) at a time agreed to by the occupier of the premises, or

(b) if sub-paragraph (2) is satisfied, at any reasonable time.

(2) This sub-paragraph is satisfied if—

(a) the occupier of the premises has been given at least 7 days' notice of the time of the inspection (whether in writing or otherwise), or

(b) the inspection is carried out by, or with the agreement of, an authorised officer of Revenue and Customs.

(3) An officer of Revenue and Customs seeking to carry out an inspection under sub-paragraph (2)(b) must provide a notice in writing as follows—

(a) if the occupier of the premises is present at the time the inspection is to begin, the notice must be provided to the occupier,

(b) if the occupier of the premises is not present but a person who appears to the officer to be in charge of the premises is present, the notice must be provided to that person, and

(c) in any other case, the notice must be left in a prominent place on the premises.

(4) The notice referred to in sub-paragraph (3) must state the possible consequences of obstructing the officer in the exercise of the power.

(5) If a notice referred to in sub-paragraph (3) is given [F9 in respect of an inspection approved by] the [F10 tribunal] (see paragraph 13), it must state that [F11 the inspection has been so approved].

Textual Amendments

F9 Words in Sch. 36 para. 12(5) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 7(a)

F10 Word in Sch. 36 para. 12(5) 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(2)

F11 Words in Sch. 36 para. 12(5) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 7(b)

Commencement Information

I3 Sch. 36 para. 12 in force at 1.4.2009 by S.I. 2009/404, art. 2

Approval of [F12 tribunal] U.K.

Textual Amendments

F12 Word in Sch. 36 para. 13 heading 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)(a)

13 (1) An officer of Revenue and Customs may ask the [F13 tribunal] to approve an inspection under this Part of this Schedule. U.K.

[F14 (1A) An application for approval under this paragraph may be made without notice.]

(2) The [F13 tribunal] 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 [F15 tribunal] is satisfied that, in the circumstances, the inspection is justified.

[F16 (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

F13 Word 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)

F14 Sch. 36 para. 13(1A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 8(2)

F15 Word 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)

F16 Sch. 36 para. 13(3) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 8(3)

Commencement Information

I4 Sch. 36 para. 13 in force at 1.4.2009 by S.I. 2009/404, art. 2

Restrictions and special cases U.K.

14 U.K. This Part of this Schedule has effect subject to Parts 4 and 6 of this Schedule.

Commencement Information

I5 Sch. 36 para. 14 in force at 1.4.2009 by S.I. 2009/404, art. 2