327Transfer schemes: provision of information or assistance
(1)The Secretary of State may direct a person within subsection (2) to provide the Secretary of State with such specified information or assistance as the Secretary of State may reasonably require in connection with the making of a scheme under section 324.
(2)A person is within this subsection if—
(a)property, rights or liabilities are likely to be transferred from or to the person by such a scheme, or
(b)the person is a body corporate that is likely to be transferred under such a scheme.
(3)Paragraph 12(4), (6), (7) and (8) of Schedule 9 apply to a direction under this section as they apply to a direction under sub-paragraph (1) of that paragraph.
(4)In this section—
“assistance” includes assistance provided in a country or territory other than the United Kingdom;
“information” includes documents;
“specified” means specified in the direction.