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3(1)In determining for the purposes of section 259 and this Schedule the consideration given in respect of any transaction, the court must—
(a)have regard to any other transaction appearing to the court to be associated with the first transaction,
(b)estimate the total consideration given in respect of both or all the transactions, and
(c)apportion the total between the transactions in such manner as the court considers just.
(2)For the purposes of section 259 and this Schedule consideration is deemed to be given to a person (“B”) if—
(a)it is given to another person but with B’s knowledge and consent, and
(b)it appears to the court that B has derived, or will derive, a substantial benefit from the giving of the consideration.
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