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13SWhere a land transaction is entered into by reason of the buyer's employment, or that of a person connected with the buyer, the consideration for the transaction is to be taken to be not less than the market value of the subject-matter of the transaction as at the effective date of the transaction.
Commencement Information
I1 Sch. 2 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2