Value Added Tax (Entry and Search Powers)

HC Deb 20 July 1976 vol 915 c437W

Mr. Brotherton

asked the Chancellor of the Exchequer if he will list the powers given to Customs and Excise officers making inspections in connection with VAT to enter and search private dwellings, shops, factories and other premises.

Mr. Robert Sheldon

These powers are contained in Section 37 of the Finance Act 1972.