Schedule 11, paragraph 8(1)

An authorised person may take samples from goods that are in the possession of either a person who supplies goods or a fiscal warehousekeeper if it appears necessary to do so— to protect the revenue against mistake or fraud, and to determine how the goods, or the material of which they are made, ought to be or to have been treated for the purposes of VAT.

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Source: legislation.gov.uk · retrieved 2026-07-28