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(1)The Board 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 twenty-eight days) with such particulars as they think necessary for the purposes of Part III of the Finance Act 1965 (chargeable gains).
(2)In this section " settlement" has the meaning given by section 454(3) of the principal Act.
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