Value Added Tax Act 1994 Schedule 11 paragraph 10

Entry and search of premises and persons

Schedule 11 paragraph 10 previously dealt with HMRC's powers to enter and search premises and persons in connection with VAT. All sub-paragraphs have now been repealed.

• This paragraph originally granted powers for HMRC officers to enter and search premises and persons in relation to VAT matters.
• All provisions within this paragraph (sub-paragraphs (1) through (6)) have been repealed and are no longer in force.
• The repeals were effected by the Finance Act 2007 and the Finance Act 2008, which consolidated search and inspection powers into other legislation.
• HMRC's current powers to obtain information and inspect premises are now found elsewhere, principally in Schedule 36 to the Finance Act 2008.