# Finance Act 2011, Paragraph 13


In section 413 (relevant plant or machinery value where partnership lessee under long funding lease etc), in subsection (2), for “market value” substitute “ ascribed value ”.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/6/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-6/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.