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Finance Act 2008, Cross Heading: Carrying out inspections under paragraph 10, 10A or 11 is up to date with all changes known to be in force on or before 02 September 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.
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Textual Amendments
F1Words in Sch. 36 para. 12 cross-heading inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 4(3); S.I. 2009/3054, art. 2
12(1)An inspection under [F2paragraph 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 [F3in respect of an inspection approved by] the [F4tribunal] (see paragraph 13), it must state that [F5the inspection has been so approved].
Textual Amendments
F2Words in Sch. 36 para. 12(1) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 4(2); S.I. 2009/3054, art. 2
F3Words in Sch. 36 para. 12(5) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 7(a)
F4Word 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)
F5Words 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)
C1Sch. 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))
C2Sch. 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))
C3Sch. 36 para. 12 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 15(3)
C4Sch. 36 para. 12 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 21(5)
Commencement Information
I1Sch. 36 para. 12 in force at 1.4.2009 by S.I. 2009/404, art. 2
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