{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-250",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-250.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/250",
  "kind": "section",
  "number": "250",
  "heading": "The amount of value received",
  "text": "(1) In a case falling within a provision listed in column 1 of the following table, the amount of value received for the purposes of this Chapter is given by the corresponding entry in column 2 of the table.\nProvision\nThe amount of value received\nSection 249(1)(a)\nThe amount received by the investor\nSection 249(1)(b)\nThe amount of the liability\nSection 249(1)(c)\nThe amount of the loan or advance, less the amount of any repayment made before the investment is made\nSection 249(1)(d)(i)\nThe cost to the CDFI of providing the benefit or facility, less any consideration given for it by the investor or any associate of the investor\nSection 249(1)(d)(ii)\nThe cost to the CDFI of providing the benefit or facility, less any consideration given for it by the investor or any associate of the investor or by a person within subsection (2)\nSection 249(1)(e) or (f)\nThe difference between the market value of the asset and the consideration (if any) received for it\nSection 249(1)(g)\nThe amount of the payment\n(2) The persons within this subsection are—\n(a) in a case where the benefit or facility was provided to a director or employee, the director or employee or any associate of the director or employee, and\n(b) in a case where the benefit or facility was provided to an associate of a director or employee, the associate or the director or employee.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/250",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}