[257SH Power to require information in other cases]
Income Tax Act 2007 (2007 c 3) | Legislation

[257SH  Power to require information in other cases]

[(1)     Subsection (2) applies if SI relief is claimed in respect of the investment, and an officer of Revenue and Customs has reason to believe that it may not be due because of any such arrangements as are mentioned in section 257LB(1), 257LC, 257LE, [257LEA,] 257LH, 257ME(3), 257MK(2) or (4), 257MM(5) or (6), 257MN(5), 257MU or 257MV(1), (5), (6) or (7).

(2)     The officer may by notice require any person concerned to supply the officer within such time as may be specified in the notice with—

(a)     a declaration in writing stating whether or not, according to the information which that person has or can reasonably obtain, any such arrangements exist or have existed, and

(b)     such other

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