{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-50",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-50.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/15/paragraph/50",
  "kind": "paragraph",
  "number": "50",
  "heading": null,
  "text": "For the purposes of paragraph 47 the amount of the value received is—\n(a) in a case within paragraph 49(1)(a), (b) or (c)—\n(i) the amount received by the investing company, or\n(ii) the market value of the shares, securities or debt in question,\nwhichever is greater;\n(b) in a case within paragraph 49(1)(d), the amount of the liability;\n(c) in a case within paragraph 49(1)(e)—\n(i) the amount of the loan or advance, less\n(ii) the amount of any repayment made before the issue of the relevant shares;\n(d) in a case within paragraph 49(1)(f)—\n(i) the cost to the issuing company of providing the benefit or facility, less\n(ii) any consideration given for it by the recipient or any associate of his;\n(e) in a case within paragraph 49(1)(g) or (h), the difference between the market value of the asset and the consideration (if any) received for it; and\n(f) in a case within paragraph 49(1)(i), the amount of the payment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "asp/2001/8",
      "affecting_title": "Regulation of Care (Scotland) Act 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/50",
    "retrieved_at": "2026-10-29T09:21:00.128981+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."
}