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6(1)A notice under section 7 or section 9(6) of the Income Tax Management Act 1964 (return of total income and return of income for purposes of a claim) may require particulars of any assets acquired by the person on whom the notice was served (or if the notice relates to income or chargeable gains of some other person, of any assets acquired by that other person) in the period specified in the notice, being a period beginning not earlier than 6th April 1965 but excluding—
(a)any assets exempted by section 27 of this Act, without subsection (2) of that section, or
(b)unless the amount or value of the consideration for its acquisition exceeded one thousand pounds, any asset which is tangible moveable property and is not within the exceptions in section 30(6) of this Act, or
(c)any assets acquired as trading stock.
(2)The particulars required under this paragraph may include particulars of the person from whom the asset was acquired, and of the consideration for the acquisition.
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