(1) If WRA has grounds for believing that the inspection of a person's business premises is required for the purpose of checking the person's tax position, WRA may enter the premises and inspect—
(a) the premises;
(b) business assets that are on the premises;
(c) business documents that are on the premises (but see section 110).
(2) But WRA may carry out such an inspection only with—
(a) the agreement
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