The Act Part 7 – Investigatory Powers of Revenue Scotland Inspection for valuation etc. Section 145 – Power to inspect property for valuation etc. and section 146 – Carrying out of inspections under section 145
189.These sections provide that a designated officer may enter and inspect premises for the purpose of valuing the premises if it is reasonably required to check a person’s tax position. Section 146 sets out the conditions under which such an inspection can be carried out. A person who deliberately obstructs a designated officer (or a person authorised by the officer) in the course of an inspection under this section, and which has been approved by the tribunal, is liable to a penalty under section 195 of the Act.