Related Commentary  

748(1)  An officer of Revenue and Customs may by notice require any person to provide the officer with such particulars as the officer may reasonably require for the purposes of this Chapter.

748(2)  The officer may direct the time within which the particulars must be provided and that time must be at least 30 days.

748(3)  The particulars which a person must provide under this section, if required to do so by a notice under subsection (1), include particulars about–

(a)transactions with respect to which the person is or was acting on behalf of others,

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