SDLTM21560 - Minimum consideration rule
Paragraphs 12 to 14 of FA03/SCH2A contain the minimum consideration rule. The rule only applies where the ultimate purchaser is either connected with, or not acting at arm바카라 사이트™s length from, the transferor (or any other preceding transferor where there are successive pre-completion transactions). It can be ignored for all other (most) transactions.
Where the rule applies, it can increase the consideration for the ultimate purchaser바카라 사이트™s acquisition. If either of two 바카라 사이트˜minimum amounts바카라 사이트™ is higher than the amount of consideration given by the normal rules, then the consideration is increased to the higher minimum amount.
The first minimum amount is generally the amount due under original contract. The second minimum amount is given by a formula which includes the net amount given by each party (subject to certain exceptions) to the transactions.