Part III Individuals, partnerships, trusts and collective investment schemes F4etc

Annotations:
Amendments (Textual)
F4

Word in Pt. 3 heading inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 22 para. 9; S.I. 2010/670, art. 2

Chapter II Settlements

Migration of settlements, non-resident settlements and dual resident settlements

C2C198 Power to obtain information for purposes of sections 87 to 90.

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

F6Sections 748(3) to (5), 749 and 750 of ITA 2007 shall have effect in relation to subsection (1) above as they have effect in relation to section 748(1) and (2) of that Act, but in their application by virtue of this subsection—

a

references to F3Chapter 2 of Part 13 of that Act shall be construed as references to sections 87 to 90; F1...

F2b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F53

The provisions of subsections (1) and (2) above have effect as if the references to sections 87 to 90 included references to Schedule 4C.