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CH29020 | Data gathering: Relevant data-holders and relevant data: Dealing in other property: Relevant data

From HM Revenue & Customs · Compliance Handbook

The relevant data for a data-holder who deals in tangible moveable property, see CH29010, is particulars of any transaction effected through

  • a clearing house or a central securities depository, or

  • the data-holder, which involves

  • the disposal of an asset, which is tangible moveable property, and

  • the disposal value is more than £6,000 in the hands of the recipient.

FA11/SCH23/PARA20

SI 2012/847/REG18