“value shifting arrangement” means an arrangement by which a person retains an interest in a company, trust or partnership, but following a change in the rights or entitlements of the interests in that company, trust or partnership (other than as a result of a disposal at market value as determined before the application of paragraph 38), the market value of the interest of that person decreases and-

(a)     the value of the interest of a connected person in relation to that person held directly or indirectly in that company, trust or partnership increases; or

(b)     a connected person in relation to that person acquires a direct or indirect interest in that company, trust or partnership.