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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 February 2007 - onwards
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808. Power to obtain information.

(1) In this section, "settlement" and "settlor" have the same meanings respectively as in section 10.

(2) The Revenue Commissioners or such officer as the Revenue Commissioners may appoint may by notice in writing require any person to furnish them within such time as they may direct (not being less than 28 days) with such particulars as they think necessary for the purposes of sections 806, 807, 807A, 807B, 807C and 809.

(3) The particulars which a person shall furnish under this section, if required by such a notice to do so, shall include particulars as to -

(a) transactions with respect to which the person is or was acting on behalf of others;

(b) transactions which in the opinion of the Revenue Commissioners, or of such officer as the Revenue Commissioners may appoint, it is proper that they should investigate for the purposes of sections 806, 807, 807A, 807B, 807C and 809, notwithstanding that in the opinion of the person to whom the notice is given no liability to tax arises und

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