Paragraph 26
(1)
In Schedule 4 to CTA 2010 (index of defined expressions), omit the entry for “market value (in relation to plant or machinery) (in Chapters 3 to 6 of Part 9)”.
(2)
In that Schedule, insert the following entry at the appropriate place—
“
ascribed value (in relation to plant or machinery) (in Chapters 3 to 6 of Part 9) section 437A ”.