Subsidiary Records: What powers do I have to look at trader’s records and gain entry to a trader’s place of business?
Providing the trader is a revenue trader, officers have the necessary power toask for the production of records. The following includes some of the common powers youshould be aware of:
- CEMA Section 118C provides powers to enter and inspect a revenue traders premises and inspect goods;
- CEMA Section 118B provides powers to officers to require production of records and to take copies of records (uplift records etc.);
- CEMA Section 118E provides the procedure for removing documents; and
- CEMA Section 158 provides us with power to require facilities and assistance whilst an officer carries out his duties.