98 Power to obtain information for purposes of sections 87 to 90.U.K.
(1)The Board may by notice require any person to furnish them within such time as they may direct, not being less than 28 days, with such particulars as they think necessary for the purposes of sections 87 to 90.
(2)Subsections (2) to (5) of section 745 of the Taxes Act shall have effect in relation to subsection (1) above as they have effect in relation to section 745(1), but in their application by virtue of this subsection—
(a)references to Chapter III of Part XVII of the Taxes Act shall be construed as references to sections 87 to 90; and
(b)the expressions “settlement” and “settlor” have the same meanings as in those sections.
[F1(3)The provisions of subsections (1) and (2) above have effect as if the references to sections 87 to 90 included references to Schedule 4C.]
Textual Amendments
F1S. 98(3) added (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2000 (c. 17), s. 92(4)(b), Sch. 26 para. 5