Section 257QF The amount of value receivedF1
In a case falling within a provision listed in column 1 of the following table, the amount of value received for the purposes of sections 257Q and 257QB is given by the corresponding entry in column 2 of the table.
| Provision | The amount of value received |
|---|---|
| Section 257QE(2)(a), (b) or (c) | The amount received by the investor or, if greater, the market value of the investments or debt |
| Section 257QE(2)(d) | The amount of the liability |
| Section 257QE(2)(e) | The amount of the loan or advance, less the amount of any repayment made before the investment is made |
| Section 257QE(2)(f) | The arm's-length price for the goods or services, less any amount paid for them by the investor |
| Section 257QE(2)(g) | The cost to the social enterprise of providing the benefit or facility, less any consideration given for it by the investor |
| Section 257QE(2)(h) | The difference between the market value of the asset and the consideration (if any) given for it |
| Section 257QE(2)(i) | The amount of the payment |
| Section 257QE(5) | The amount of the payment or the market value of the asset |
| Section 257QE(6) | The amount received by the investor or, if greater, the market value of the investments |
Annotations
Textual amendments
- F1
Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1