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Taxes Consolidation Act, 1997 (Number 39 of 1997)

916Returns by party to a settlement.

[CGTA75 s51(1) and Sch4 par6]

The Revenue Commissioners may by notice in writing require any person, being a party to a settlement, to furnish them within such time as they may direct (not being less than 28 days) with such particulars relating to the settlement as they think necessary for the purposes of the Capital Gains Tax Acts.