C1C2C3PART III OTHER RETURNS AND INFORMATION

Annotations:
Modifications etc. (not altering text)
C1

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

Chargeable gains

27 Settled property.

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 [F1the F21992 Act].

2

In this section “settlement” has the meaning given by F3section 620 of ITTOIA 2005.