6. In the case of a disposal other than a section 278 disposal there shall be given for the purposes of sub-paragraph (b) of paragraph 5 above a valuation of any part of the consideration which is not a specific amount of money made by an independent valuer; and, in the case of such a disposal, it shall be stated whether the disposal was made by way of a bargain made at arm’s length (and, for this purpose, a disposal shall be taken not to have been so made if the person to whom the disposal was made was at the time of the disposal a member of the chargeable company’s group or connected with a member of that group, any question whether a person was connected with a company being determinable in accordance with subsections (2) to (8) of section 839 of the 1988 Act).