Savings (Government Contributions) Act 2017

Power to inspect documents relating to claims

21 (1) This paragraph applies where a claim is made by an authorised account provider for a bonus in respect of a Help-to-Save account.

(2) An officer of Revenue and Customs may—

(a) enter any business premises of—

(i) that authorised account provider,

(ii) any authorised account provider to whom the balance in the account has been transferred, or

(iii) any authorised account provider to whom funds directly or indirectly representing the whole or part of that balance have been transferred, and

(b) inspect documents that are on the premises,

if the officer reasonably requires to inspect the documents in connection with the claim.

(3) The powers under sub-paragraph (2)—

(a) do not include power to enter any part of the premises that is used solely as a dwelling, but

(b) do include power to obtain and record information (whether electronically or otherwise) relating to the documents that have been inspected.

(4) In sub-paragraph (2) “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.

(5) Paragraph 12 of Schedule 36 to the Finance Act 2008 (timing of inspections) applies in relation an inspection under sub-paragraph (2) as it applies in relation to an inspection under paragraph 10 of that Schedule.

(6) An officer of Revenue and Customs may not inspect a document under this paragraph if or to the extent that, by virtue of a provision of Part 4 of Schedule 36 to the Finance Act 2008 (restrictions on powers) applied by paragraph 19(2), a notice under paragraph 19(1) given at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.

(7) An officer of Revenue and Customs may ask the tribunal to approve an inspection under sub-paragraph (2).

(8) Paragraph 13(1A), (2) and (3) of Schedule 36 to the Finance Act 2008 (approval of tribunal for inspections) applies in relation to an application under sub-paragraph (7) as it applies in relation to an application under paragraph 13 of that Schedule relating to an inspection under paragraph 10 of that Schedule.

(9) In this paragraph “the tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.