7Where a chargeable interest is acquired by virtue of—
(a)the exercise of a power of appointment, or
(b)the exercise of a discretion vested in trustees of a settlement,
there shall be treated as consideration for the acquisition of the interest or right by virtue of the exercise of the power or discretion any consideration given for the person in whose favour the appointment was made or the discretion was exercised becoming an object of the power or discretion.