959Z Right of Revenue officer to make enquiries.
(1) A Revenue officer may, subject to this section, make such enquiries or take such actions within his or her powers as he or she considers necessary to satisfy himself or herself as to—
(a) whether a person is chargeable to tax for a chargeable period,
(b) whether a person is a chargeable person as respects a chargeable period,
(c) the amount of income, profit or gains or, as the case may be, chargeable gains in relation to which a person is chargeable to tax for a chargeable period, or
(d) the entitlement of a person to any allowance, deduction, relief or tax credit for a chargeable period.
(2) The making of an assessment or the amendment of an assessment in accordance with section 959Y(2) by reference to any statement or particular referred to in paragraph (a) of that section does not preclude a Revenue officer from, subject to this section, making such enquiries or taking such actions within his or her powers as he or she considers necessary to satisfy himself or herself as to the accuracy or otherwise of that statement or particular.
(3) Subject to subsection (4), any enquiries or actions to which either subsection (1) or (2) applies shall not be made in the case of a chargeable person for a chargeable period at any time after the expiry of the period of 4 years commencing at the end of the chargeable period in which the chargeable person has delivered a return for the chargeable period.
(4) Enquiries and actions to which either subsection (1) or (2) applies may be made at any time in relation to a person or a return for a chargeable period where—
(a) any of the circumstances referred to in paragraph (a), (b) or (c) of section 959AC(2) apply,
(b) a Revenue officer has reasonable grounds for believing, in accordance with section 959AD(3), that any form of fraud or neglect has been committed by or on behalf of the person in connection with or in relation to tax due for the chargeable period.
(5) A chargeable person who is aggrieved by any enquiry made or action taken by a Revenue officer under this section for a chargeable period, after the expiry of the period referred to in subsection (3) in respect of that chargeable period, on the grounds that the chargeable person considers that the Revenue officer is precluded from making that enquiry or taking that action by reason of that subsection may, by notice in writing given to the Revenue officer within 30 days of the officer making that enquiry or taking that action, appeal to the Appeal Commissioners, and the Appeal Commissioners shall hear the appeal in all respects as if it were an appeal against an assessment.
(6) Any action required to be taken by the chargeable person and any further action proposed to be taken by a Revenue officer pursuant to the officer’s enquiry or action shall be suspended pending the determination of the appeal.
(7) If on the hearing of the appeal the Appeal Commissioners determine that the Revenue officer was precluded from making the enquiry or taking action by reason of subsection (3), then the chargeable person shall not be required to take any action pursuant to the officer’s enquiry or action and the officer shall be prohibited from pursuing his enquiry or action.
(8) If on the hearing of the appeal the Appeal Commissioners determine that the Revenue officer was not precluded from making the enquiry or taking action by reason of subsection (3), then the officer may continue with his or her enquiry or action.
(9) Nothing in this section affects the operation of
>section 811 or 811A<.