Paragraph 10

In section 112 (power of entry upon premises etc of revenue traders), after subsection (6) insert—

“(7)

For the purposes of subsection (1)—

(a)

it does not matter if the premises in question are owned or used partly for the purposes of the trade and partly for other purposes (including as a dwelling), but

(b)

the officer may not enter or inspect any part of the premises that is used solely as a dwelling.

(8)

Premises used to hold or store anything for the purposes of a revenue trader's trade are taken to be used by the revenue trader for the purposes of that trade, regardless of who owns or occupies the premises.”