# Finance Act 2000, Paragraph 50 For the purposes of paragraph 47 the amount of the value received isβ€” (a) in a case within paragraph 49(1)(a), (b) or (c)β€” (i) the amount received by the investing company, or (ii) the market value of the shares, securities or debt in question, whichever is greater; (b) in a case within paragraph 49(1)(d), the amount of the liability; (c) in a case within paragraph 49(1)(e)β€” (i) the amount of the loan or advance, less (ii) the amount of any repayment made before the issue of the relevant shares; (d) in a case within paragraph 49(1)(f)β€” (i) the cost to the issuing company of providing the benefit or facility, less (ii) any consideration given for it by the recipient or any associate of his; (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 (f) in a case within paragraph 49(1)(i), the amount of the payment. --- Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/50 (the official version) Page: https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-50 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.