# Capital Allowances Act 2001, Section 568: Sales treated as being at market value


(1) A sale of property that is not at market value is treated as being at market value if—
(a) the control test is met, or
(b) the tax advantage test is met.
(2) This section is subject to any election under section 569.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/568 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-568
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.