[118BC Inspection powers: gaming duty and machine games duty]
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

[118BC  Inspection powers: gaming duty and machine games duty]

[(1)     Subsection (2) applies to premises if an officer has reasonable cause to believe that—

(a)     section 10 gaming is taking place, has taken place or is about to take place on the premises, or

(b)     machines are located on the premises in respect of which a person is, has been or is about to become liable for machine games duty.

(2)     The officer may at any reasonable time enter and inspect the premises and inspect—

(a)     accounts, records and other documents in the custody or control of any relevant person, and

(b)     any relevant equipment.

(3)

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