# Finance Act 2011, Paragraph 12


In section 412 (provision supplementing section 411), in subsection (5)(b), for “market value” substitute “ ascribed value ”.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/6/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-6/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.