Revenue Note for Guidance

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Revenue Note for Guidance

645 Power to obtain information

(1) The inspector may by notice in writing require any person to furnish such particulars as he/she considers necessary for the purposes of sections 643 and 644.

(2) The requirements which the inspector may include in the notice are set out.

(3) Provision is made for the protection of professional privilege between solicitor and client.

Relevant Date: Finance Act 2021