# The Social Security (Contributions) Regulations 2001, Paragraph


The amount shall be reduced by the amount or value, or, if variable, the least amount or value, of the consideration for which the asset may be so acquired.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/2/paragraph/wrapper3n1 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-wrapper3n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.