Regulation 18 Dealing in other property

The relevant data for a data-holder of the type described in paragraph 20 of Schedule 23 are—

(a)

particulars of any transactions effected through a clearing house;

(b)

particulars of any transaction which meets the following conditions—

(i)

the transaction is effected by or through that person;

(ii)

in the transaction, an asset which is tangible moveable property is disposed of; and

(iii)

the amount or value of the consideration for the disposal exceeds, in the hands of the recipient, £6,000.