The protection generally covers all sales to unrelated parties including short sales but will not cover foreclosures.

It is possible for an option over shares to result in two unrelated parties both being treated as having control of a company.

Enterprises may engage related or unrelated parties to provide services they need.

This did however present difficulties for prosecutors later charging an unrelated party with the crime whose defense team argued that the boys had been responsible.

That satisfied an accounting rule saying that if an unrelated party provided at least 3 percent of the equity, disclosure was not mandatory.

He took over the debt, we are told, from unrelated parties who were unable to pay.

Generally, biological parents must consent to give up their children, or be declared unfit, before an unrelated party can adopt the children.

The domain registration lapsed, and was subsequently purchased by an unrelated party.

In other words, the value to be used for Intrastat is the same as would have been applied if the transaction were between unrelated parties.

At the same time, such rules were intended not to interfere with active business income or transactions with unrelated parties.