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(1)The Board may by notice in writing require any person 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 sections 80 to 82 above.
(2)Subsections (2) to (4) of section 481 of the Taxes Act shall have effect in relation to subsection (1) above as they have effect in relation to section 481(1), but in their application by virtue of this subsection—
(a)references to Chapter III of Part XVII of the Taxes Act shall be construed as references to sections 80 to 82 above; and
(b)the expressions " settlement" and " settlor " have the same meanings as in those sections.
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