s 9
(1) The debtor has not entered into a transaction with any person at an undervalue during the period between— (a) the start of the period of two years ending with the application date; and (b) the determination date. (2) For this purpose a debtor enters into a transaction with a person at an undervalue if— (a) he makes a gift to that person or he otherwise enters into a transaction with that person on terms that provide for him to receive no consideration; (b) he enters into a transaction with that person in consideration of marriage or the formation of a civil partnership; or (c) he enters into a transaction with that person for a consideration the value of which, in money or money's worth, is significantly less than the value, in money or money's worth, of the consideration provided by the individual.