§ 25 — Powers of entry, etc., at premises

25.—(1) The Commissioner or an enforcement official may enter at any reasonable time any premises which the Commissioner or enforcement official reasonably believes to be or may be —(a)

owned or occupied by a taxable person in connection with a taxable gambling undertaking conducted, promoted or carried on by the taxable person; or

(b)

where a taxable gambling undertaking is being or has been conducted, promoted or carried on,

and do all or any of the activities mentioned in subsection (2) for an enforcement purpose.

(2) The Commissioner or an enforcement official may, after entering any premises mentioned in subsection (1), do all or any of the following:(a)

examine any thing or observe any activity conducted in or on the premises;

(b)

make a still or moving image or recording of any thing in or on the premises;

(c)

inspect any document on the premises and take extracts from, or make copies of, any such document;

(d)

take into or onto the premises such equipment and materials as the Commissioner or enforcement official requires for the purpose of exercising his or her powers in relation to the premises;

(e)

operate electronic equipment in or on the premises;

(f)

search or cause to be searched any individual or any thing found in or on the premises for, and seize, any document or thing which the Commissioner or enforcement official believes on reasonable grounds —(i)

is evidential material relevant to, or is intended to be used for the purpose of committing, an offence under this Act or the Regulations; and

(ii)

it is necessary to secure the document or thing in order to prevent it from being concealed, lost or destroyed;

(g)

require any individual found in the premises to answer any question (to the best of that individual’s knowledge, information and belief), and to provide any document or information, about any taxable gambling undertaking, taxable gaming revenue or any other matter relevant to an enforcement purpose.

(3) The power under subsection (2)(e) to operate electronic equipment in or on any premises includes the power —(a)

to use a disk, tape or other storage device that is in or on the premises and can be used with the equipment or in association with the equipment;

(b)

to operate electronic equipment in or on the premises to put the relevant data in documentary form and remove the documents so produced from the premises; and

(c)

to operate electronic equipment in or on the premises to transfer the relevant data to a disk, tape or other storage device that —(i)

is brought to the premises for the exercise of the power; or

(ii)

is in or on the premises and the use of which for that purpose has been agreed in writing by the occupier of the premises,

and to remove the disk, tape or other storage device from the premises.

(4) The power under subsection (2)(f) to seize any thing under warrant includes the power to seize any thing which is similarly so found that is not evidential material of the kind specified in the warrant if —(a)

in the course of searching for the kind of evidential material specified in the warrant, the police officer or enforcement official finds the thing; and

(b)

the thing is evidential material for another offence under this Act or the Regulations.

(5) Section 65K of the Income Tax Act 1947 applies, with the necessary modifications, to any document or thing provided or seized under this section as if the document or thing were provided or seized under section 65A or 65B of that Act.

(6) The Commissioner or an enforcement official may be assisted by other individuals in exercising enforcement powers under this section or section 26 if that assistance is necessary and reasonable.

—(1) The Commissioner or an enforcement official may enter at any reasonable time any premises which the Commissioner or enforcement official reasonably believes to be or may be —(a)

owned or occupied by a taxable person in connection with a taxable gambling undertaking conducted, promoted or carried on by the taxable person; or

(b)

where a taxable gambling undertaking is being or has been conducted, promoted or carried on,

and do all or any of the activities mentioned in subsection (2) for an enforcement purpose.

(2) The Commissioner or an enforcement official may, after entering any premises mentioned in subsection (1), do all or any of the following:(a)

examine any thing or observe any activity conducted in or on the premises;

(b)

make a still or moving image or recording of any thing in or on the premises;

(c)

inspect any document on the premises and take extracts from, or make copies of, any such document;

(d)

take into or onto the premises such equipment and materials as the Commissioner or enforcement official requires for the purpose of exercising his or her powers in relation to the premises;

(e)

operate electronic equipment in or on the premises;

(f)

search or cause to be searched any individual or any thing found in or on the premises for, and seize, any document or thing which the Commissioner or enforcement official believes on reasonable grounds —(i)

is evidential material relevant to, or is intended to be used for the purpose of committing, an offence under this Act or the Regulations; and

(ii)

it is necessary to secure the document or thing in order to prevent it from being concealed, lost or destroyed;

(g)

require any individual found in the premises to answer any question (to the best of that individual’s knowledge, information and belief), and to provide any document or information, about any taxable gambling undertaking, taxable gaming revenue or any other matter relevant to an enforcement purpose.

(3) The power under subsection (2)(e) to operate electronic equipment in or on any premises includes the power —(a)

to use a disk, tape or other storage device that is in or on the premises and can be used with the equipment or in association with the equipment;

(b)

to operate electronic equipment in or on the premises to put the relevant data in documentary form and remove the documents so produced from the premises; and

(c)

to operate electronic equipment in or on the premises to transfer the relevant data to a disk, tape or other storage device that —(i)

is brought to the premises for the exercise of the power; or

(ii)

is in or on the premises and the use of which for that purpose has been agreed in writing by the occupier of the premises,

and to remove the disk, tape or other storage device from the premises.

(4) The power under subsection (2)(f) to seize any thing under warrant includes the power to seize any thing which is similarly so found that is not evidential material of the kind specified in the warrant if —(a)

in the course of searching for the kind of evidential material specified in the warrant, the police officer or enforcement official finds the thing; and

(b)

the thing is evidential material for another offence under this Act or the Regulations.

(5) Section 65K of the Income Tax Act 1947 applies, with the necessary modifications, to any document or thing provided or seized under this section as if the document or thing were provided or seized under section 65A or 65B of that Act.

(6) The Commissioner or an enforcement official may be assisted by other individuals in exercising enforcement powers under this section or section 26 if that assistance is necessary and reasonable.