# Finance Act 2011, 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
”.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/6/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-6/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.