(1) Section 152G(3), words before paragraph (a)--
omit, insert--
'(3) The inspection officer may, for a prescribed purpose--'.
(2) Section 152G--
insert--
'(8) In this section--
prescribed purpose means--
(a) for monitoring and enforcing compliance with this Act; or
(b) if the purpose of the entry was to help an approved auditor carry out an audit commissioned under section 135IT112 and the occupier of the place is a person to whom the audit relates--for the carrying out of the audit.'.