OpenLegislation

Paragraph 2

Original text. Later amendments are not shown.

So far as any resource does not consist of money, the amount or value of the resource is to be taken to be—

(a)

the amount which that resource would realise if sold in the open market; or

(b)

if there is only a restricted market for that resource, the amount which it would realise in that market; or

(c)

the amount or value of the resource assessed in such manner as appears to the Board to be just and equitable.