(1) An authorised officer may, for the purpose of enforcing any of the relevant statutory provisions (other than the Act of 2002) -
(a) at all reasonable times enter any place at which there are reasonable grounds to believe that any trade or business or any activity in connection with a trade or business is being, or has been, carried on, or that books, documents or records in relation to that trade, business or activity are kept, and search and inspect the place and any books, documents or records that are at that place,
(b) secure for later inspection any, or any part of any place at which such books, documents or records are kept or there are reasonable grounds for believing that such books, documents or records are kept,
(c) remove and retain any books, documents or records relating to a trade, business or activity for such periods as may be reasonable for further examination and take any other steps which appear to the authorised officer to be necessary for preserving, or prevent
…