641. Powers to inspect property for valuation etc.

An officer of Revenue and Customs may enter and inspect premises1 for the purpose of valuing the premises if the valuation is reasonably required for the purpose of checking any person's position as regards income tax or corporation tax2.

An officer of Revenue and Customs may enter premises and inspect the premises and any other property on the premises, for the purpose of valuing, measuring or determining the character of the premises or property