Article 122 - Scope of Enquiry
(1) Subject to Article 122(2), an enquiry into a return filed under Article 109 may extend to anything contained in the return, or required to be contained in the return, including any claim.
(2) If a notice of enquiry is given as a result of an amendment of a return under Article 116—
(a) at a time when it is no longer possible to give notice of enquiry under Article 121(2)(a) or (b); or
(b) after an enquiry into the return has been completed,
the enquiry is limited to matters to which the amendment relates or which are affected by the amendment.
|Amended (as from 18th June 2014)|