# Finance Act 2008, Paragraph 171


For the purposes of this Part of this Schedule, the market value of any asset is its market value for the purposes of TCGA 1992.

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/171 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-171
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.