209Value of net benefit to charityU.K.
This
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Nodiadau Esboniadol
(1)For the purposes of this Chapter the value of the net benefit to a charity is—
(a)the market value of the qualifying investment, or
(b)if the charity is, or becomes, subject to a disposal-related obligation, the market value of the qualifying investment reduced by the total amount of the disposal-related liabilities of the charity.
(2)This section is supplemented by—
(a)section 210 (market value of qualifying investments),
(b)section 211 (meaning of disposal-related obligation), and
(c)section 212 (meaning and amount of disposal-related liability).