Part 5Miscellaneous income

Chapter 5Settlements: amounts treated as income of settlor

Other supplementary provisions

647Power to obtain information

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 officerF4considers necessary for the purposes of this Chapter.

2

The period concerned must be not less than 28 days.