For the purposes of section 11(3)(b) 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 receiving the goods; and

(ii) the identifying number, if any, of the documentary proof of identity of the person receiving the goods; and

(iii) the type of the documentary proof of identity of the person receiving the goods; and

(iv) the date and time of the transaction.