Commentary

V18.183 Removal of documents

Part V18 Insurance Premium Tax

V18.183 Removal of documents

V18.183 Removal of documents

If an authorised person removes any documents or other items in exercise of the powers described in V18.181–V18.182, he must, if requested by the occupier of the premises or the person who is in charge of the premises, provide him with a record of what has been removed1 within a reasonable period of time2.

The person from whom the documents or other items have been removed may be allowed access to them under the supervision of an authorised person3. This right of access includes the provision of copies or photocopies of the documents or other items4. The

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