# Finance Act 1996, Paragraph 10

Extent: E+W+S+N.I.

(1) An authorised person, if it appears to him necessary for the protection of the revenue against mistake or fraud, may at any time take, from material which he has reasonable cause to believe is intended to be, is being, or has been disposed of ..., such samples as he may require with a view to determining how the material ought to be or to have been treated for the purposes of tax.
(1A) An authorised person, if it appears to the person necessary for the protection of the revenue against mistake or fraud, may at any time take, from material which the person has reasonable cause to believe is an amount of fines retained under paragraph 2C(1)(a), such samples as the person may require with a view to determining how the fines tested ought to be or to have been treated for the purposes of tax.
(2) Any sample taken under this paragraph shall be disposed of in such manner as the Commissioners may direct.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/5/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.