Paragraph 5

Paragraph 10 (power to inspect business premises etc) is amended as follows.

In sub-paragraph (3), in the definition of “business assets”, for “, excluding documents” substitute “ (but see sub-paragraph (4)) ”.

After that sub-paragraph insert—

“(4)

For the purposes of this Schedule, “business assets” does not include documents, other than—

(a)

documents that are trading stock for the purposes of Chapter 11A of Part 2 of ITTOIA 2005 (see section 172A of that Act), and

(b)

documents that are plant for the purposes of Part 2 of CAA 2001.”