When inspecting business premises under FA 2008, Sch. 36, para. 10, the officer can also inspect any business documents that are on the premises.
Business documents are defined by Para. 10 (3) as documents, or copies of documents:-
Paragraphs 15 and 16 permit the officer to:-
The restriction in Part 4 of Sch. 36 apply to the documents that can be inspected.