(1)This section applies if the Inland Revenue have reason to believe that a person has information relevant to the determination of the effective duration of a lease.
(2)The Inland Revenue may by notice require the person to provide such information on the matters specified in the notice as is in the person’s possession.
(3)The information must be provided within a time specified in the notice.
(4)In relation to anything done by a solicitor on behalf of a client, the solicitor is required only to—
(a)state that the solicitor was acting on behalf of a client, and
(b)provide the name and address of the client.