For the purposes of section 10(1) of the Act –

(a) the prescribed value is $50; and

(b) in the case of second-hand goods which are firearms, the prescribed particulars are the particulars required to be contained in a record under section 89 of the Firearms Act 1996 ; and

(c) in any other case, the prescribed particulars are –

(i) the full name and current residential address of the person from whom the goods are bought or received; and

(ii) the identifying number, if any, of the documentary proof of identity of the person from whom the goods are bought or received; and

(iii) the type of the documentary proof of identity of the person from whom the goods are bought or received; and

(iv) the date and time of the transaction; and

(v) a description of each of the goods bought or received by the dealer including, if applicable, the type, size, colour, brand, serial number and any distinguishing feature of the goods; and

(vi) the value of the consideration provided by the dealer for the goods.