IHTM09759 - Sales of related property, etc: vendors must not acquire rights to sold property
»Ê¹ÚÌåÓýapp sale will not qualify for relief if either the vendors or any person having an interest in the proceeds of sale (IHTM09758) obtains ‘in connection with the saleâ€� a right to acquire the property (IHTM04030) sold or any interest in or created out of it, IHTA84/S176 (3)(d). You should treat the words ‘in connection with the saleâ€� as covering collateral arrangements as well as provisions included in the sale agreement itself.