SCHEDULE 3Disposal Statements
Individual relevant disposals
7.
In the case of a disposal which is not a section 178 or 179 disposal and which is made otherwise than by way of a bargain made at arm’s length—
(a)
it shall be stated whether the consideration stated under paragraph 5 is the full value received or to be regarded as being received or derived from the disposal; and
(b)
except where the consideration is wholly in money, there shall be annexed to the disposal statement a valuation of the consideration by an independent valuer.