- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax Act 2007
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Rhagor o Adnoddau
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
367The amount of value received
This
adran has no associated
Nodiadau Esboniadol
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.
| Provision | The amount of value received |
|---|---|
| Section 366(1)(a) | The amount received by the investor |
| Section 366(1)(b) | The amount of the liability |
| Section 366(1)(c) | The amount of the loan or advance, less the amount of any repayment made before the investment is made |
| Section 366(1)(d) | The 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 |
| Section 366(1)(e) or (f) | The difference between the market value of the asset and the consideration (if any) received for it |
| Section 366(1)(g) | The amount of the payment |
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