ihta84/sch5/para6.- Requirements of sale

 

   

[1976 s.83(2).]

6. A sale complies with this paragraph if -

    (a) it was not intended to confer any gratuitous benefit on any person, and

    (b) it was either a transaction at arm's length between persons not connected with each other or a transaction such as might be expected to be made at arm's length between persons not connected with each other.

Home Previous | Next | Top |   Menu