Finance Act, 1984
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Amendment of section 18 (inspection and removal of records) of Principal Act. |
89.— Section 18 of the Principal Act is hereby amended— | |
(a) by the substitution of the following subsection for subsection (1): | ||
“(1) (a) For the purposes of this Act and regulations, an authorised officer may at all reasonable times enter any premises or place where he has reason to believe that business is carried on or anything is done in connection with business and— | ||
(i) may require the person carrying on the business, or any person on those premises or in that place who is employed by the person carrying on the business or who is associated with him in the carrying on of the business, to produce any books, records, accounts or other documents relating to the business or to any other business which he has reason to believe may be, or have been, connected with the said business or have, or have had, trading relations with the said business, | ||
(ii) may, if he has reason to believe that any of the books, records, accounts or other documents, which he has required to be produced to him under the provisions of this subsection have not been so produced, search in those premises or that place for those books, records, accounts or other documents, | ||
(iii) may, in the case of any such books, records, accounts or other documents produced to or found by him, take copies of or extracts from them and remove and retain them for such period as may be reasonable for their further examination or for the purposes of any proceedings for the recovery of a penalty in relation to tax, | ||
(iv) may, if he has reason to believe that goods connected with taxable supplies or importations are held on those premises or in that place and that particulars of such goods have not been kept and retained, as required by this Act or by regulations, in the books, records, accounts or other documents of the business or of any other business similarly required to keep and retain particulars of those goods, search those premises or that place for the said goods and, on their discovery, examine and take particulars of them, | ||
(v) may require the person carrying on the business, or any person on those premises or in that place, who is employed by the person carrying on the business or who is associated with him in the carrying on of the business, to give the authorised officer all reasonable assistance. | ||
(b) Nothing in this subsection shall be construed as requiring any person carrying on a profession, or any person employed by any person carrying on a profession, to produce to an authorised officer any documents relating to a client, other than such documents as are material to the tax affairs of the person carrying on the profession, and, in particular, he shall not be required to disclose any information or professional advice of a confidential nature given to a client.”, | ||
and | ||
(b) by the deletion of subsection (2). |