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The 'contribution condition' in relation to land is that at any time after 17 March 1986 the chargeable person has directly or indirectly provided, otherwise than by an excluded transaction (see I3.734), any of the consideration given by another person for the acquisition of:

1. Ìý

   (a)ÌýÌýÌýÌý an interest in the relevant land, or

2. Ìý

   (b)ÌýÌýÌýÌý an interest in any other property the proceeds of the disposal of which were (directly or indirectly) applied by another person towards the acquisition of an interest in the relevant land¹

In relation to chattels, the 'contribution condition' is that at any time after 17 March 1986 the chargeable person had directly or indirectly provided, otherwise than by an excluded transaction, any of the consideration given by another person for the acquisition of:

1. Ìý

   (a)ÌýÌýÌýÌý the chattel, or

2. Ìý

   (b)ÌýÌýÌýÌý any other property the proceeds of the disposal of which were (directly or indirectly) applied by another person towards the acquisition of the chattel²

The requirements in limb (a) above applies where the taxpayer