| CH21520 | Introduction |
| CH21540 | Tax position |
| CH21560 | Meaning of relevant foreign tax |
| CH21580 | Who is a person |
| CH21600 | Relevant partner and certain documents |
| CH21620 | Reasonably required |
| CH21640 | What to ask for and when to ask for it |
| CH21660 | Checks |
| CH21680 | When can the powers be used |
| CH21700 | Statutory records |
| CH21720 | Authorised officer |
