[153B Power to inspect documents in relation to applications for registration]
Finance Act 2004 (2004 c 12) | Legislation

[153B  Power to inspect documents in relation to applications for registration]

[(1)     This section applies where an application for a pension scheme to be registered is made.

(2)     An officer of Revenue and Customs may—

(a)     enter any business premises of the scheme administrator or any other person, and

(b)     inspect documents that are on the premises,

if the officer reasonably requires to inspect the documents in connection

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