Regulation 12

where there is more than one instrument effecting the acquisition or disposal of any interest in any specified immovable property, the acquisition or disposal, as the case may be, is treated as taking place on the date on which the first of such instruments is made;

where the entire interest of the person called “A” in paragraph 13 or 14 in the specified immovable property was acquired at different times by A, then the part first acquired by A is treated as being disposed of first by A; and

despite sub‑paragraph (b), where A’s entire interest in the specified immovable property that was acquired at different times —

is transferred to one or more persons each of whom is called “D” in paragraph 13 or 14; and

one or more Ds dispose at different times of his or their respective interests transferred from A,then the part first acquired by A is treated as being disposed of first.