(1) The provisions of the Income Tax Acts relating to the making or delivery of any return, statement, declaration, list or other document, the furnishing of any particulars, the production of any document, the making of anything available for inspection, the delivery of any account or the making of any representation, shall, subject to any necessary modifications, apply in relation to capital gains tax as they apply in relation to income tax.

(2) In particular and without prejudice to subsection (1), sections 876 to 880, sections 888 and 900 and paragraph 1 of Schedule 1 shall, subject to any necessary modifications, apply in relation to capital gains tax.

(3) A notice under any provision of the Income Tax Acts as applied by this section 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 for whom the person who receives the notice is required to make a return under section 878, as so applied by this section, of any assets acquired by that other person) in the period specified in the notice, being a period beginning not earlier than the 6th day of April, 1974, but excluding -

(a) any assets exempted by section 607 or 613, or

(b) any assets acquired as trading stock.