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(d) where the person to whom notice is given is the spouse or civil partner referred to in section (3)(b), a statement of all assets wherever situated to which that spouse or civil partner is beneficially entitled on the specified date and all the liabilities for which that spouse or civil partner is liable on the specified date and a statement of all the person’s income and outgoings in respect of such period or periods as may be specified in the notice .

(b) where that person and his or her spouse or civil partner are jointly assessed to income tax under section 1017 or 1031C, that person’s spouse or civil partner, by notice in writing given to the spouse or civil partner, to deliver to the Collector-General within such time specified in the notice or within such period as the Collector-General may allow a statement of affairs within 30 days of the giving of the notice a statement of affairs in the prescribed form as at the date specified in the notice.

(b) where that person and his or her spouse or civil partner are jointly assessed to income tax under section 1017 or 1031C, that person’s spouse or civil partner, by notice in writing given to the spouse or civil partner, to deliver to the Collector-General within such time specified in the notice or within such period as the Collector-General may allow a statement of affairs within 30 days of the giving of the notice a statement of affairs in the prescribed form as at the date specified in the notice.