Part 12 Supplementary provisions
Chapter 5 Miscellaneous
Sales treated as being for alternative amount
568 Sales treated as being at market value
(1)
A sale of property that is not at market value is treated as being at market value if—
(a)
the control test is met, or
(b)
the tax advantage test is met.
(2)
This section is subject to any election under section 569.