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CH29010 | Data gathering: Relevant data-holders and relevant data: Dealing in other property: Relevant data-holders

From HM Revenue & Customs · Compliance Handbook

Each of the following is a relevant data-holder.

  • The committee, or body of persons, responsible for managing a clearing house or a central securities depository for any terminal market in commodities.

  • An auctioneer.

  • A person who carries on a business of dealing in any description of tangible movable property.

  • A person who carries on a business of acting as an agent or intermediary in dealings in any description of tangible movable property.

See CH29020 for guidance on the relevant data that we can obtain from this data-holder.

FA11/SCH23/PARA20