IHTM44058 - Pre-owned assets: exemptions: guarantees
Where a person (바카라 사이트˜A바카라 사이트™) acts as a guarantor in respect of a loan made to another person (바카라 사이트˜B바카라 사이트™) by a third party in connection with B바카라 사이트™s acquisition of any property, the mere giving of the guarantee is not regarded as the provision by A of consideration for B바카라 사이트™s acquisition of the property.