(1)[F1an officer of Revenue and Customs] may by notice require any party to a settlement to provide [F2the officer] , within such period as [F3the officer] may direct, with such particulars as [F3the officer][F4considers] necessary for the purposes of this Chapter.
(2)The period concerned must be not less than 28 days.
Textual Amendments
F1Words in s. 647(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 132(1); S.I. 2005/1126, art. 2(h)
F2Words in s. 647(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 133(4)(a); S.I. 2005/1126, art. 2(2)(h)
F3Words in s. 647(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 50, 53(1), Sch. 4 para. 133(4)(b); S.I. 2005/1126, art. 2(2)(h)
F4Word in s. 647(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1),{Sch. 4 para. 133(4)(c)}; S.I. 2005/1126, art. 2(2)(h)