PART III U.K. OTHER RETURNS AND INFORMATION

Modifications etc. (not altering text)

C1 See also—Finance Act 1988 (c. 39), s. 127—production of computer records.

C2 Pt. III applied (E.W.) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 19(1)

C3 Pt. III applied (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 19(1)

Chargeable gains U.K.

27 Settled property. U.K.

(1) The Board may by notice in writing require any person, being a party to a settlement, to furnish them within such time as they may direct (not being less than twenty-eight days) with such particulars as they think necessary for the purposes of [F1 the [F2 1992 Act]].

(2) In this section “settlement” has the meaning given by [F3 section 660G(1) and (2)] of the principal Act.

Textual Amendments

F1 Capital Gains Tax Act 1979 (c. 14), s. 157(2), Sch. 7 para. 8 for 1979-80 et seq.

F2 Words in s. 27(1) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(2) (with ss. 60, 101(1), 171, 201(3))

F3 Words in s. 27(2) substituted (with effect in accordance with s. 74(2) of the amending Act) by Finance Act 1995 (c. 4), Sch. 17 para. 21