# Finance Act 2008, Paragraph 11

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

(1) This paragraph applies where an officer of Revenue and Customs has reason to believe that—
(a) premises are used in connection with the supply of goods under taxable supplies and goods to be so supplied or documents relating to such goods are on those premises,
(b) ... or
(c) premises are used as or 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 the supply of goods under taxable supplies ... 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 this paragraph and in VATA 1994 have the same meaning here as they have in that Act.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.