(1) Subject to subsection (2), an authorised officer may at all reasonable times enter any premises -
(a) which the authorised officer has reasonable grounds to believe are or have been used for, or in relation to, the business of a person to whom this Part applies, or
(b) at, on or in which the authorised officer has reasonable grounds to believe that records relating to the business of a person to whom this Part applies are kept.
(2) An authorised officer shall not enter a dwelling, otherwise than -
(a) with the consent of the occupier, or
(b) pursuant to a warrant under section 61.