# Finance Act 2013, Paragraph 55


In paragraph 92 (determination of market value) for sub-paragraph (2) substitute—
“(2) For the purposes of this Schedule the market value of shares subject to a restriction is to be determined as if they were not subject to the restriction.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/2/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.