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Finance Act 2000
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66(1)For the purposes of this Schedule the “market value” of shares has the same meaning as, for the purposes of the [1992 c. 12.] Taxation of Chargeable Gains Act 1992, it has by virtue of Part VIII of that Act.
This is subject to paragraph 10(8) (determination of value of shares subject to restriction or risk of forfeiture).
(2)Where the market value of shares on any date falls to be determined for the purposes of this Schedule, the Inland Revenue and the employer company may agree that it shall be determined by reference to such date or dates, or to an average of the values on a number of dates, as may be provided in the agreement.
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