[401B Power to obtain information]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[401B  Power to obtain information]

[(1)     An officer of Revenue and Customs may, for the purposes of [this Chapter], by notice require any person in whose name any shares or loan capital are registered—

(a)     to state whether or not that person is the beneficial owner of the shares or loan capital, and

(b)     if that person is not the beneficial owner of the shares or loan capital,

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