(1)In sections 169B to 169E “arrangement” or “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.
(2)An officer of the Board may by notice require any person to whom subsection (3) or (4) below applies to give him within such time as he may direct, not being less than 28 days, such particulars as he thinks necessary for the purposes of sections 169B to 169F.
(3)This subsection applies to a person who is or has been—
(a)a trustee of a settlement,
(b)a beneficiary under a settlement, or
(c)a settlor in relation to a settlement.
(4)This subsection applies to a person who—
(a)is the spouse [F2or civil partner] of a settlor in relation to a settlement, or
(b)has at any time on or after the making of the relevant disposal been the spouse [F3or civil partner] of such a settlor.
(5)In subsection (4) above “relevant disposal” means the disposal—
(a)to which section 169B(1), 169C (1) or 169D (1) or (2) applies or may apply, and
(b)in connection with which the notice is given.]
Textual Amendments
F1Ss. 169B-169G inserted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by Finance Act 2004 (c. 12), Sch. 21 para. 4
F2Words in s. 169G(4)(a) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 115
F3Words in s. 169G(4)(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 115