# Finance (No. 2) Act 2023, Section 96: Inspection of premises etc

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

(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.

---
Source: https://www.legislation.gov.uk/ukpga/2023/30/section/96 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.