6The Board may by notice require any person to furnish them, within such time as the Board may direct (not being less than 30 days), with such information as the Board think necessary for the performance of their functions under the relevant provisions and as the person to whom the notice is addressed has or can reasonably obtain, including in particular information—
(a)to enable the Board to determine—
(i)whether to approve a scheme or withdraw an approval already given; or
(ii)the liability to tax, including capital gains tax, of any person who has participated in a scheme; and
(b)in relation to the administration of a scheme and any alteration of the terms of a scheme.