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HMRC internal manual

Inheritance Tax Manual

Sales of related property, etc: vendors must not acquire rights to sold property

The sale will not qualify for relief if either the vendors or any person having an interest in the proceeds of sale (IHTM09758) obtains ‘in connection with the sale’ a right to acquire the property (IHTM04030) sold or any interest in or created out of it, IHTA84/S176 (3)(d). You should treat the words ‘in connection with the sale’ as covering collateral arrangements as well as provisions included in the sale agreement itself.