The Ports (Levy on Disposals of Land, etc.) Order (Northern Ireland) 1997

1.  For the purposes of this Order, a disposal of relevant land or a relevant estate in land made or to be regarded for those purposes as being made by a member of a chargeable company’s group (referred to in this Schedule as “the first-mentioned disposal”) will be treated as associated with another such disposal (referred to in this Schedule as “the second-mentioned disposal”) whether or not the disposals are made or are to be regarded as being made at the same time if the first-mentioned disposal—

(a) is reasonably to be regarded as being connected with the second-mentioned disposal;

(b) is effected with a view to enabling the second-mentioned disposal to be effected or facilitating its being effected; or

(c) is otherwise effected with reference to the second-mentioned disposal;

• and in a case where either or both of the first-mentioned disposal and the second-mentioned disposal is a section 178 or 179 disposal, this paragraph shall apply as if a reference to the disposal included a reference to the disposal or issue of shares as a result of which the disposal is treated as taking place.