Part 2Alcohol Duty
Chapter 6Denatured alcohol
I1I296Inspection of premises etc
1
An officer of Revenue and Customs may, at any reasonable time—
a
enter and inspect the premises of a person authorised by regulations under section 92 to receive denatured alcohol,
b
inspect and examine any denatured alcohol on the premises, and
c
take samples of any denatured alcohol or of any goods containing denatured alcohol (paying a reasonable price for each sample).
2
Subsection (1) does not affect any other power conferred by the customs and excise Acts.