Section 45 Valuation of assets and liabilities. United Kingdom Repealed F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annotations Textual amendments F1 S. 45 repealed (1.12.2001) by 2000 c. 8, ss. 334, 336, 338, 431(2), 432(3), Sch. 18 para. 8, Sch. 22; S.I. 2001/3538, art. 2(1) ← Section 44 Section 45 Section 46 →