Section 148 Power to mark assets and to record informationC1I1
The powers under sections 141 to 146 include—
(a)
power to mark business assets, and anything containing business assets, for the purpose of indicating that they have been inspected, and
(b)
power to obtain and record information (whether electronically or otherwise) relating to the premises, property, assets and documents that have been inspected.
Annotations
Modifications
- C1
Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6
Commencement
- I1
S. 148 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)