Section 69(2)

The officer may, on producing evidence of the officer's authority, at any reasonable time— enter the premises; inspect the premises; observe the carrying on of business or professional activities by P; inspect any documents or other information found on the premises; require any person on the premises to provide an explanation of any document or to state where documents or information might be found; inspect any cash found on the premises.

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Source: legislation.gov.uk · retrieved 2026-09-04