(1)An officer of Revenue and Customs may by notice require any person to provide the officer with such particulars as the officer may reasonably require for the purposes of this Chapter.
(2)The officer may direct the time within which the particulars must be provided and that time must be at least 30 days.
(3)The particulars which a person must provide under this section, if required to do so by a notice under subsection (1), include particulars about—
(a)transactions with respect to which the person is or was acting on behalf of others,
(b)transactions which in the opinion of the officer should properly be investigated for the purposes of this Chapter even though in the person's opinion no liability to income tax arises under this Chapter, and
(c)whether the person has taken or is taking any part and, if so, what part in transactions of a description specified in the notice.
(4)A solicitor is not treated as having taken part in a transaction for the purposes of subsection (3)(c) merely because of giving professional advice to a client about it.
(5)This section is subject to—
section 749 (restrictions on particulars to be provided by solicitors), and
section 750 (restrictions on particulars to be provided by banks).