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(1)An officer of Revenue and Customs may by notice require a person within subsection (2) to provide the officer with such particulars as the officer thinks necessary for the purposes of this Chapter.
(2)A person is within this subsection if—
(a)the person is or has been a personal representative, or
(b)the person has or has had an absolute or limited interest in the whole or part of the residue of the deceased person’s estate.
(3)The notice must specify the period within which the particulars must be provided.
(4)That period must be at least 28 days.
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