{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-367",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-367.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/367",
  "kind": "section",
  "number": "367",
  "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 this Chapter is given by the corresponding entry in column 2 of the table.\nProvision\nThe amount of value received\nSection 366(1)(a)\nThe amount received by the investor\nSection 366(1)(b)\nThe amount of the liability\nSection 366(1)(c)\nThe amount of the loan or advance, less the amount of any repayment made before the investment is made\nSection 366(1)(d)\nThe cost to the CDFI of providing the benefit or facility, less any consideration given for it by the investor or any associate of the investor\nSection 366(1)(e) or (f)\nThe difference between the market value of the asset and the consideration (if any) received for it\nSection 366(1)(g)\nThe amount of the payment",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/367",
    "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."
}