2. Subject to paragraph 3, for the purposes of paragraph 1(a), the first-mentioned disposal is reasonably to be regarded as connected with the second-mentioned disposal if—
(a)the disposals are made to the same person or to persons who are connected with each other;
(b)where the first-mentioned disposal, but not the second-mentioned disposal, is a section 178 or 179 disposal, the person to whom the disposal or issue of shares is made as a result of which the first-mentioned disposal is treated as taking place and the person to whom the land or estate in land the subject of the second-mentioned disposal is disposed of are the same person or are connected persons; or
(c)where both the first-mentioned disposal and the second-mentioned disposal are section 178 or 179 disposals, the persons to whom the disposal or issue of shares is made as a result of which those disposals are treated as taking place are the same person or are connected persons.