209. Power to obtain information.

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 the provisions as to the transfer of assets abroad1. The officer may direct the time within which the particulars must be provided, and that time must be at least 30 days2.

The particulars which a person must provide, if required to do so by a notice, include particulars about:


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