141 Right of Revenue officer to make enquiries.

(1) A Revenue officer may, subject to this Part, make such enquiries or take such actions within the officer’s powers as he or she considers necessary to satisfy himself or herself as to—

(a) whether a property is a relevant residential property on a liability date,

(b) whether a person is a liable person on a liability date,

(c) the chargeable value of a relevant residential property on a valuation date,

(d) a liable person’s eligibility for a deferral in accordance with Part 12, or

(e) the accuracy or otherwise of any return, statement or particulars prepared and delivered under this Act.

(2) Subject to subsection (3), any enquiries or actions to which subsection (1) applies shall not be made or taken at any time after the expiry of 4 years commencing on 1 January after the year in which the liability date falls in relation to which the enquiries or actions are made.

(3) Notwithstanding subsection (2), enquiries or actions in relation to a liable person to which subsection (1) applies may be made or taken at any time where—

(a) the liable person fails to deliver a return in relation to a particular liability date,

(b) a Revenue officer has reason to believe that a return delivered by the liable person does not contain a full and true disclosure of all material facts necessary for the establishment of the local property tax payable by the liable person in relation to a liability date, or

(c) a Revenue officer has reason to believe that the liable person has engaged in any deliberate or careless behaviour in connection with local property tax payable in relation to a liability date.