Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 1 – Investigatory Powers Section 39 – Power to inspect business premises of third parties
74.This section provides that an authorised officer can enter and inspect the business premises (and any “relevant documents” found) of a person who has entered into an arrangement with the liable person under section 9 (which could be an online booking agent, for example), or other persons specified by the Scottish Ministers in regulations (such persons are referred to in this section as an “involved third party”) (subsections (1) and (3)). The types of documents which may be inspected by an authorised officer are those specified in regulations made by the Scottish Ministers (subsection (3)). Regulations made under subsection (3) are subject to the affirmative procedure (subsection (5)). Given that the requirement to keep copies of the records mentioned in section 28(4) (details of chargeable transactions entered into, etc.) applies, by virtue of section 28(2), to a person who has entered into an arrangement with a liable person under section 9(1)(b)), examples of documents held by a third party which might be specified as “relevant documents” are those mentioned in section 28(4).
75.The power under this section can be exercised where the authorised officer has reason to believe that the inspection is reasonably required to assess the liable person’s liability to pay the levy (subsection (2)). Subsection (4) confirms that the authorised officer is not able to enter or inspect any part of those premises that is used solely as a dwelling. A person who deliberately obstructs an authorised officer (or a person authorised by the officer) in the course of an inspection under this section is liable to a penalty under section 56.