40 Power to make enquiries
Finance Act 2005 (2005 c 7) | Legislation

Miscellaneous and supplementary

40  Power to make enquiries

(1)     Where a vulnerable person election has been made the Inland Revenue may by notice require the trustees or the vulnerable person by whom the election was made to furnish them with such particulars as they may reasonably require for the purposes of determining—

(a)     whether the requirements mentioned in subsection (1)(a) and (b) of section 37 were met at the time the election was made,

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