{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-257QF",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-257QF.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/257QF",
  "kind": "section",
  "number": "257QF",
  "heading": "The amount of value received",
  "text": "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.\nProvision\nThe amount of value received\nSection 257QE(2)(a), (b) or (c)\nThe amount received by the investor or, if greater, the market value of the investments or debt\nSection 257QE(2)(d)\nThe amount of the liability\nSection 257QE(2)(e)\nThe amount of the loan or advance, less the amount of any repayment made before the investment is made\nSection 257QE(2)(f)\nThe arm's-length price for the goods or services, less any amount paid for them by the investor\nSection 257QE(2)(g)\nThe cost to the social enterprise of providing the benefit or facility, less any consideration given for it by the investor\nSection 257QE(2)(h)\nThe difference between the market value of the asset and the consideration (if any) given for it\nSection 257QE(2)(i)\nThe amount of the payment\nSection 257QE(5)\nThe amount of the payment or the market value of the asset\nSection 257QE(6)\nThe amount received by the investor or, if greater, the market value of the investments",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/257QF",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}