# Inheritance Tax Act 1984, Paragraph 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.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/5/paragraph/6 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-5/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.