(1) Subject to subsections (2) and (3), an authorised officer may make such enquiries as he or she considers necessary for the purpose of satisfying himself or herself as to whether information -
(a) included in a return made in accordance with section 817RC or 817RD, as appropriate, was correct and complete, or
(b) not included in such a return was correctly not so included.
(1A) An authorised officer may, at all reasonable times, enter any premises or place of business of an intermediary or relevant taxpayer for the purpose of carrying out the enquiries referred to in subsection (1).
(2) Where section 817RC(9)(b) applies to any information that was not included in a return made in accordance with section 817RC, any enquiry under subsection (1) shall be limited to the information relevant to the intermediary's compliance with its obligations under section 817RC(10).
(3) Where an enquiry under subsection (1) is in respect of a cross-border arrangement that contains, or that an authoris
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