Finance Act 2008

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 [F1or documents relating to such goods] are on those premises,

(b)F2... or

(c)premises are used as [F3or 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 [F4the supply of goods under taxable supplies F5... 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 [F6this paragraph] and in VATA 1994 have the same meaning [F7here] as they have in that Act.