Taxes Management Act 1970 section 110

Valuation of land: power of entry

Section 110 has been repealed and its provisions replaced by the information and inspection powers introduced under Schedule 48 to the Finance Act 2009.

• Section 110 originally gave HMRC the power to enter and inspect land for the purpose of valuing it in connection with tax matters.
• The section was repealed by the Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (SI 2009/3054).
• The powers previously contained in this section have been consolidated into the broader information and inspection powers framework under Schedule 36 to the Finance Act 2008, as brought into effect by Schedule 48 to the Finance Act 2009.
• Practitioners should now refer to the Schedule 36 Finance Act 2008 inspection powers when HMRC seeks to enter and inspect land for valuation purposes.

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