(1) In this section -
"linking documents" means documents drawn up in the making up of accounts and showing details of the calculations linking the records to the accounts;
"records" includes accounts, books of account, documents and any other data maintained manually or by any electronic, photographic or other process, relating to -
(a) all sums of money received and expended in the course of the carrying on or exercising of a trade, profession or other activity and the matters in respect of which the receipt and expenditure take place,
(b) all sales and purchases of goods and services where the carrying on or exercising of a trade, profession or other activity involves the purchase or sale of goods or services,
(c) the assets and liabilities of the trade, profession or other activity referred to in paragraph (a) or (b), and
(d) all transactions which constitute an acquisition or disposal of an asset for capital gains tax purposes.
(a) Every person who -
(i) on that person's own b
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