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(1) In this section, “settlement” and “settlor” have the same meanings respectively as in section 10.

(5) The bodies corporate referred to in subsection (4) are bodies corporate resident or incorporated outside the State which are, or if resident in the State would be, close companies within the meaning of sections 430 and 431.

(5) The bodies corporate referred to in subsection (4) are bodies corporate resident or incorporated outside the State which are, or if resident in the State would be, close companies within the meaning of sections 430 and 431.

(2) The Revenue Commissioners or such officer as the Revenue Commissioners may appoint may by notice in writing 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 806, 807 and 809 807, 807A and 809 sections 806, 807, 807A, 807B, 807C and 809.

(b) transactions which in the opinion of the Revenue Commissioners, or of such officer as the Revenue Commissioners may appoint, it is proper that they should investigate for the purposes of sections 806, 807 and 809 807, 807A and 809 sections 806, 807, 807A, 807B, 807C and 809, notwithstanding that in the opinion of the person to whom the notice is given no liability to tax arises under those sections;

(2) The Revenue Commissioners or such officer as the Revenue Commissioners may appoint may by notice in writing 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 806, 807 and 809 807, 807A and 809 sections 806, 807, 807A, 807B, 807C and 809.

(b) transactions which in the opinion of the Revenue Commissioners, or of such officer as the Revenue Commissioners may appoint, it is proper that they should investigate for the purposes of sections 806, 807 and 809 807, 807A and 809 sections 806, 807, 807A, 807B, 807C and 809, notwithstanding that in the opinion of the person to whom the notice is given no liability to tax arises under those sections;

(2) The Revenue Commissioners or such officer as the Revenue Commissioners may appoint may by notice in writing 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 806, 807 and 809 807, 807A and 809 sections 806, 807, 807A, 807B, 807C and 809.

(b) transactions which in the opinion of the Revenue Commissioners, or of such officer as the Revenue Commissioners may appoint, it is proper that they should investigate for the purposes of sections 806, 807 and 809 807, 807A and 809 sections 806, 807, 807A, 807B, 807C and 809, notwithstanding that in the opinion of the person to whom the notice is given no liability to tax arises under those sections;

(2) The Revenue Commissioners or such officer as the Revenue Commissioners may appoint may by notice in writing 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 806, 807 and 809 807, 807A and 809 sections 806, 807, 807A, 807B, 807C and 809.

(b) transactions which in the opinion of the Revenue Commissioners, or of such officer as the Revenue Commissioners may appoint, it is proper that they should investigate for the purposes of sections 806, 807 and 809 807, 807A and 809 sections 806, 807, 807A, 807B, 807C and 809, notwithstanding that in the opinion of the person to whom the notice is given no liability to tax arises under those sections;

(2) The Revenue Commissioners or such officer as the Revenue Commissioners may appoint may by notice in writing 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 806, 807 and 809 807, 807A and 809 sections 806, 807, 807A, 807B, 807C and 809.

(b) transactions which in the opinion of the Revenue Commissioners, or of such officer as the Revenue Commissioners may appoint, it is proper that they should investigate for the purposes of sections 806, 807 and 809 807, 807A and 809 sections 806, 807, 807A, 807B, 807C and 809, notwithstanding that in the opinion of the person to whom the notice is given no liability to tax arises under those sections;

(2) The Revenue Commissioners or such officer as the Revenue Commissioners may appoint may by notice in writing 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 806, 807 and 809 807, 807A and 809 sections 806, 807, 807A, 807B, 807C and 809.

(b) transactions which in the opinion of the Revenue Commissioners, or of such officer as the Revenue Commissioners may appoint, it is proper that they should investigate for the purposes of sections 806, 807 and 809 807, 807A and 809 sections 806, 807, 807A, 807B, 807C and 809, notwithstanding that in the opinion of the person to whom the notice is given no liability to tax arises under those sections;