Where a vulnerable person election1 has been made, an officer of Revenue and Customs2 may by notice in writing require the trustees or the vulnerable person3 by whom the election was made to furnish him with such particulars as he may reasonably require for the purposes of determining whether the requirements for such an election4 were met at the time it was made, and whether an event has occurred5 since the effective date which has caused the election to cease to have effect6. The notice must specify the time (not being less than 60 days) within which the information
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