617. Trustees' return.

For the purpose of establishing the amounts in which the relevant trustees1 of a settlement, and the settlors and beneficiaries, are chargeable2 to income tax and capital gains tax for a year of assessment3, and the amount payable by them by way of income tax for that year, an officer of Revenue and Customs4 may by a notice in writing given to any relevant trustee require the trustee:


    (1)     to make and deliver to the officer a return5 containing such information as may reasonably be required6 in pursuance of the notice; and


    (2)     to deliver with the return such