reg 40 Gifts and their recipients
(1) In this Order, a defendant is to be treated as making a gift if he transfers property to another person for a consideration whose value is significantly less than the value of the property at the time of the transfer. (2) If paragraph (1) applies, the property given is to be treated as such share in the property transferred as is represented by the fraction— (a) whose numerator is the difference between the two values mentioned in paragraph (1), and (b) whose denominator is the value of the property at the time of the transfer. (3) In this Order references to a recipient of a tainted gift are to a person to whom the defendant has made the gift.