628.Paragraph 7 sets out various matters to be taken into account when determining whether the financial thresholds have been exceeded. They include, for example, a requirement to take into account not only the land acquisition in question, but other land acquisitions which took place within a related timeframe and which relate to the same or similar matter as the acquisition in question. These requirements are intended to guard against councils splitting acquisitions etc. in order to reduce their value below the financial thresholds in paragraph 6, and so avoid having to comply with the requirements of a direction under paragraph 1.