Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

Chapter HMWARE12270

Document Cited in Related
Vincent
Published date12 April 2016
Record NumberHMWARE12270
CourtHM Revenue & Customs

Yes. Sections 112 & 118A-118G of CEMA 1979 (in particular) contain provisions relatingto transporters who are revenue traders. The following is a brief summary of provisionsthat officers may need to routinely rely upon when dealing with such transporters:

s112
  • ss(1) enables an officer to enter premises owned or used by a revenue trader to inspect them and take account of any machinery, vehicles, vessels, utensils, goods or materials belonging to or in any way connected with the revenue trade.
s118B
  • ss(1) permits an officer to require a revenue trader to produce information and documents relating to any of his business activities at a place and time specified by the officer;
  • ss(2) allows an officer to require any person who appears to be holding the above documents to produce them;
  • ss(3) adds profit and loss account and balance sheet to the list of commercial documents (specified in RTAR) which an officer may require to be produced;
  • ss(4) permits an officer to take copies of any of the documents required...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT