Section 966: Power to obtain information from personal representatives and beneficiaries
2440.This section enables HMRC to obtain information for the purpose of this Chapter. It is based on section 700(4) of ICTA.
2440.This section enables HMRC to obtain information for the purpose of this Chapter. It is based on section 700(4) of ICTA.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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