2454.This section is based on section 778 of ICTA. It replicates exactly section 771 of ITA.
2455.Subsection (1) includes a minor change in the law: it expressly restricts the particulars to be provided to those which an officer of Revenue and Customs may reasonably require. See Change 54 in Annex 1, which corresponds to Change 114 in Annex 1 to the explanatory notes on ITA.
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