Search Legislation

Finance Act 2008

 Help about what version

What Version

 Help about advanced features

Advanced Features

Status:

Point in time view as at 01/04/2022.

Changes to legislation:

Finance Act 2008, Part 2 is up to date with all changes known to be in force on or before 24 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.

Part 2U.K.Powers to inspect [F1PREMISES AND OTHER PROPERTY]

Power to inspect business premises etcU.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 [F2(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.

[F3(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.]

[F4(5)In sub-paragraph (1), the reference to a person's tax position does not include a reference to a person's position as regards soft drinks industry levy.]

Textual Amendments

F2Words in Sch. 36 para. 10(3) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 5(2)

F3Sch. 36 para. 10(4) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 5(3)

Modifications etc. (not altering text)

C1Sch. 36 para. 10(2) applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153B(4) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))

C2Sch. 36 para. 10(2) applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159B(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))

Commencement Information

I1Sch. 36 para. 10 in force at 1.4.2009 by S.I. 2009/404, art. 2

[F5Power to inspect business premises etc of involved third partiesU.K.

Textual Amendments

10A(1)An officer of Revenue and Customs may enter business premises of an involved third party (see paragraph 61A) and inspect—U.K.

(a)the premises,

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

(c)relevant documents that are on the premises,

if the inspection is reasonably required by the officer for the purpose of checking the position of any person or class of persons as regards a relevant tax.

(2)The powers under this paragraph may be exercised whether or not the identity of that person is, or the individual identities of those persons are, known to the officer.

(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)In relation to an involved third party, “relevant documents” and “relevant tax” are defined in paragraph 61A.]

Power to inspect premises used in connection with taxable supplies etcU.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 [F6or documents relating to such goods] are on those premises,

(b)F7... or

(c)premises are used as [F8or 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 [F9the supply of goods under taxable supplies F10... 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 [F11this paragraph] and in VATA 1994 have the same meaning [F12here] as they have in that Act.

Textual Amendments

F6Words in Sch. 36 para. 11(1)(a) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 6(2)(a)

F8Words in Sch. 36 para. 11(1)(c) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 6(2)(c)

F9Words in Sch. 36 para. 11(2)(c) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 6(3)

F11Words in Sch. 36 para. 11(4) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 6(4)(a)

F12Word in Sch. 36 para. 11(4) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 6(4)(b)

Modifications etc. (not altering text)

C3Sch. 36 para. 11 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 78(1) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

C4Sch. 36 para. 11 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 26(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

Commencement Information

I2Sch. 36 para. 11 in force at 1.4.2009 by S.I. 2009/404, art. 2

Carrying out inspections [F13under paragraph 10, 10A or 11] U.K.

12(1)An inspection under [F14paragraph 10, 10A or 11] 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 [F15in respect of an inspection approved by] the [F16tribunal] (see paragraph 13), it must state that [F17the inspection has been so approved].

Textual Amendments

F15Words in Sch. 36 para. 12(5) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 7(a)

F17Words in Sch. 36 para. 12(5) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 7(b)

Modifications etc. (not altering text)

C5Sch. 36 para. 12 applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153B(4) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))

C6Sch. 36 para. 12 applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159B(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))

Commencement Information

I3Sch. 36 para. 12 in force at 1.4.2009 by S.I. 2009/404, art. 2

[F18Powers to inspect property for valuation etcU.K.

Textual Amendments

12A(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, F19...

(e)stamp duty reserve tax[F20, 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

F19Word in Sch. 36 para. 12A(3) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 34 para. 2(a)

Carrying out inspections under paragraph 12AU.K.

12B(1)An inspection under paragraph 12A may be carried out only if condition A or B is satisfied.U.K.

(2)Condition A is that—

(a)the inspection is carried out at a time agreed to by a relevant person, and

(b)the relevant person has been given notice in writing of the agreed time of the inspection.

(3)Relevant person” means—

(a)the occupier of the premises, or

(b)if the occupier cannot be identified or the premises are vacant, a person who controls the premises.

(4)Condition B is that—

(a)the inspection has been approved by the tribunal, and

(b)any relevant person specified by the tribunal has been given at least 7 days' notice in writing of the time of the inspection.

(5)A notice under sub-paragraph (4)(b) must state the possible consequences of obstructing the officer in the exercise of the power.

(6)If a notice is given under this paragraph in respect of an inspection approved by the tribunal (see paragraph 13), it must state that the inspection has been so approved.

(7)An officer of Revenue and Customs seeking to carry out an inspection under paragraph 12A must produce evidence of authority to carry out the inspection if asked to do so by—

(a)the occupier of the premises, or

(b)any other person who appears to the officer to be in charge of the premises or property.]

Approval of [F21tribunal] U.K.

13(1)An officer of Revenue and Customs may ask the [F22tribunal] to approve an inspection under this Part of this Schedule [F23(and for the effect of obtaining such approval see paragraph 39 (penalties))].U.K.

[F24(1A)An application for approval under this paragraph may be made without notice [F25(except as required under sub-paragraph (2A))].]

(2)The [F22tribunal] may not approve an inspection [F26under 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 [F27tribunal] is satisfied that, in the circumstances, the inspection is justified.

[F28(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.]

[F29(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

F24Sch. 36 para. 13(1A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 8(2)

F29Sch. 36 para. 13(3) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 8(3)

Modifications etc. (not altering text)

C9Sch. 36 para. 13(1A) applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153B(7) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))

C10Sch. 36 para. 13(1A) applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159B(6) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))

C13Sch. 36 para. 13(2)(3) applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153B(7) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))

C14Sch. 36 para. 13(2)(3) applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159B(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))

Commencement Information

I4Sch. 36 para. 13 in force at 1.4.2009 by S.I. 2009/404, art. 2

Restrictions and special casesU.K.

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

Commencement Information

I5Sch. 36 para. 14 in force at 1.4.2009 by S.I. 2009/404, art. 2

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources