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Commentary

V18.183 Removal of documents

Part V18 Insurance Premium Tax

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

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