Section 396A(3)

An unexplained wealth order is an order requiring the respondent or any responsible officer specified in the order (a “specified responsible officer”) to provide a statement— setting out the nature and extent of the respondent's interest in the property in respect of which the order is made, explaining how the respondent obtained the property (including, in particular, how any costs incurred in obtaining it were met), where the property is held by the trustees of a settlement, setting out such details of the settlement as may be specified in the order, and setting out such other information in connection with the property as may be so specified.

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Source: legislation.gov.uk · retrieved 2026-09-04