# The International Movement of Capital (Required Information) Regulations 2009, Regulation 4: Value of the event or transaction


(1) The value of an event or transaction is to be determined for the purposes of paragraph 8 of Schedule 17 in accordance with this regulation.
(2) The value of an issue or transfer of shares or debentures is the market value of the shares or debentures.
(3) The value of an event or transaction which results in a foreign subsidiary becoming, or ceasing to be, a controlling partner in a partnership is the market value of the share of the subsidiary in the assets of the partnership immediately after it becomes a controlling partner or, as the case may be, immediately before it ceases to be a controlling partner.
(4) For the purposes of paragraphs (2) and (3), the value of an event or transaction that is one of a series is the aggregate of the value of all the events and transactions in the series.

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Source: https://www.legislation.gov.uk/uksi/2009/2192/regulation/4 (the official version)
Page: https://openlegislation.uk/international-movement-of-capital-required-information-regulations-2009/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.