[103A Further power to inspect business premises: landfill disposals tax]

[103A  Further power to inspect business premises: landfill disposals tax]

[(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)

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