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section 900

(i) which the person has been given the opportunity to deliver, or as the case may be, to make available in accordance with section 900(3), or

(ii) which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908,

(iii) where a person delivers a return of income on or before the specified return date for the chargeable period but the inspector, by reason of being dissatisfied with any statement of profits or gains arising to the person from any trade or profession which is contained in the return of income, requires the person, by notice in writing served on the person under section 900, to do any thing, the person shall be deemed not to have delivered the return of income on or before the specified return date for the chargeable period unless the person does that thing within the time specified in the notice, and

(7) Sections 900 and 901 shall apply to records under this section as if they were books, records or documents within the meaning of section 900.

(7) Sections 900 and 901 shall apply to records under this section as if they were books, records or documents within the meaning of section 900.

(c)Sections 900 and 901 shall apply, with any necessary modification—

(i)to records referred to in paragraph (a) as if they were books, records or other documents within the meaning of section 900, and

“books, records or other documents” and “liability”, in relation to a person, have, respectively, the meaning assigned to them by section 900(1). section 900(1);

(2) For the purposes of complying with provisions with respect to the exchange of information contained in the arrangements in the arrangements or in the Convention, sections 900, 901, 902, 902A, 902A, 905, 906A, 907 and 907, 907A and 908 shall, subject to subsection (3), have effect—

(2) In particular and without prejudice to subsection (1), sections 876 to 880, sections 888 and 900 and paragraph 1 of Schedule 1 shall, subject to any necessary modifications, apply in relation to capital gains tax.