Section 98 | Power to obtain information for purposes of sections 87 to 90.

(1)The Board may by notice require any person to furnish them within such time as they may direct, not being less than 28 days, with such particulars as they think necessary for the purposes of sections 87 to 90.

(2)Sections 748(3) to (5), 749 and 750 of ITA 2007 shall have effect in relation to subsection (1) above as they have effect in relation to section 748(1) and (2) of that Act, but in their application by virtue of this subsection—^F1

(a)references to Chapter 2 of Part 13 of that Act shall be construed as references to sections 87 to 90; ...^F2F3

(b)Repealed^F4

(3)The provisions of subsections (1) and (2) above have effect as if the references to sections 87 to 90 included references to Schedule 4C.^F5