(1) After section 103 of TCMA (power of WRA to inspect business premises) insert—
(1) If WRA has grounds for believing that the following conditions are met, WRA may enter a person's business premises and inspect—
(a) the premises;
(b) business assets that are on the premises;
(c) relevant business documents that are on the premises (but see section 110).
(2) The first condition is that the person is or has been involved in any capacity with a disposal of material that is or may be a taxable disposal.
(3) The second condition is that the inspection of the premises is required for the purpose of checking the position of another person as regards landfill disposals tax in respect of the disposal concerned.
(4) Subsections (2) to (7) of section 103 apply in respect of an inspection under this section as
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