[8A Trustee's return] [8A Notices to file: trustees]
Taxes Management Act 1970 (1970 c 9) | Legislation

[8A  Trustee's return] [8A Notices to file: trustees]

[[(1)ÌýÌýÌýÌý For the purpose of establishing the amounts in which [the relevant trustees] of a settlement, and the settlors and beneficiaries, are chargeable to income tax and capital gains tax for a year of assessment, [and the amount payable by him by way of income tax for that year,] an officer of the Board may by a notice given to [any relevant trustee] require the trustee—

(a)ÌýÌýÌýÌý to make and deliver to the officer.Ìý.Ìý., a return containing such information as may reasonably be required in pursuance of the notice, and

(b)ÌýÌýÌýÌý to deliver with the return such accounts, statements and documents, relating to information contained in the return, as may reasonably be so required;

and a notice may be given to any one trustee or separate notices may be given to each trustee or to such trustees as the officer thinks fit.

[(1)ÌýÌýÌýÌý For the purpose of establishing—

(a)ÌýÌýÌýÌý the amounts in which the relevant trustees of a settlement, and the settlors and beneficiaries, are chargeable to income tax and capital gains tax for a year of assessment, and

(b)ÌýÌýÌýÌý the amount

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