Paragraph 10

For the purpose of exercising any powers under this Act an authorised person may at any reasonable time enter premises used in connection with the carrying on of a business.

Where an authorised person has reasonable cause to believe that any premises are used in connection with the supply of goods under taxable supplies F1or with the acquisition of goods under taxable acquisitions from other member States and that goods to be so supplied or acquired are on those premises, he may at any reasonable time enter and inspect those premises and inspect any goods found on them.

If a justice of the peace or in Scotland a justice (within the meaning of section 462 of the M1Criminal Procedure (Scotland) Act 1975) is satisfied on information on oath that there is reasonable ground for suspecting that F2a fraud offence which appears to be of a serious natureis being, has been or is about to be committed on any premises or that evidence of the commission of such an offence is to be found there, he may issue a warrant in writing authorising F3subject to sub-paragraphs (5) and (6) belowany authorised person to enter those premises, if necessary by force, at any time within F4one monthfrom the time of the issue of the warrant and search them; and any person who enters the premises under the authority of the warrant may—

but no woman or girl shall be searched except by a woman.

In sub-paragraph (3) above “a fraud offence” means an offence under any provision of subsections (1) to (3) of section 39 of this Act.

The powers conferred by a warrant under this paragraph shall not be exercisable-

An authorised person seeking to exercise the powers conferred by a warrant under this paragraph or, if there is more than one such authorised person, that one of them who is in charge of the search shall provide a copy of the warrant endorsed with his name as follows:-