(1) Any Revenue officer may by notice in writing require a specified person to furnish him or her within such time, not being less than 14 days, as may be provided by the notice, with such information (including copies of any relevant books, records or other documents) as he or she may reasonably require for the purpose of determining whether information contained in a return under these Regulations by the specified person is correct and complete.

(2) Where an authorised officer in exercising or performing his or her powers and duties under subsection (6) of the Principal section has reason to believe that information -

(a) included in a return was not correct and complete, or

(b) not included in a return was incorrectly not so included,

then the authorised officer may make such further enquiries as are necessary to establish whether or not the information concerned was, in fact, not correct and complete or incorrectly not so included.