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 [F1the [F21992 Act]].
(2)In this section “settlement” has the meaning given by [F3section 620 of ITTOIA 2005].
Textual Amendments
F1Capital Gains Tax Act 1979 (c. 14), s. 157(2), Sch. 7 para. 8 for 1979-80 et seq.
F2Words 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))
F3Words in s. 27(2) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 368 (with Sch. 2)