[(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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