Part 5 U.K.Miscellaneous income

Chapter 5U.K.Settlements: amounts treated as income of settlor

Other supplementary provisionsU.K.

647Power to obtain informationU.K.

(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.