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.