The Act Part 6 – Tax Returns, Enquiries and Assessments Notice and scope of enquiry Section 85 – Notice of enquiry
123.This section sets out that a designated officer (defined in section 252) may enquire into a tax return, provided that notice of intention to carry out an enquiry is given to the taxpayer or the person who submitted the return on their behalf (the ‘relevant person’) within the period set out. It also limits the number of notices of enquiry that may be made in relation to any particular tax return.