When inspecting business premises under FA 2008, Sch. 36, para. 10 the officer can also inspect any business assets that are on the premises. Business assets are defined by Para. 10 (3) as any assets that are owned, leased or used in connection with carrying on of a business, excluding documents.

Business assets do not include vehicles used only for travel between home and work. However, if a vehicle is used in carrying on a business it can be inspected both as a business asset and as business premises.

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