§ 65A — Statement of bank accounts, assets, etc.

65A. The Comptroller may give written notice to any person requiring the person to furnish within the time limited by such notice, not being less than 30 days from the date of service of such notice, a statement containing particulars of —(a)

all banking accounts, whether current or deposit, business or private, in the person’s own name or in the name or names of the person’s wife or wives, or in any other name, in which the person is or has been interested, or on which the person has or has had power to operate, jointly or solely, and which are in existence or which have existed at any time during the period stated in the notice;

(b)

all savings and loan accounts, deposits, building society and co‑operative society accounts, in regard to which the person has, or has had, any interest or power to operate jointly or solely during the periods aforesaid;

(c)

all assets, other than those referred to in paragraph (a) or (b) which the person and the person’s wife or wives possess, or have possessed, during the period aforesaid;

(d)

all sources of income not referred to in paragraph (a), (b) or (c) and the income derived therefrom; and

(e)

all facts bearing upon the person’s liability to income tax to which the person is, or has been, liable.