50U.K.For the purposes of paragraph 47 the amount of the value received is—
(a)in a case within paragraph 49(1)(a), (b) or (c)—
(i)the amount received by the investing company, or
(ii)the market value of the shares, securities or debt in question,
whichever is greater;
(b)in a case within paragraph 49(1)(d), the amount of the liability;
(c)in a case within paragraph 49(1)(e)—
(i)the amount of the loan or advance, less
(ii)the amount of any repayment made before the issue of the relevant shares;
(d)in a case within paragraph 49(1)(f)—
(i)the cost to the issuing company of providing the benefit or facility, less
(ii)any consideration given for it by the recipient or any associate of his;
(e)in a case within paragraph 49(1)(g) or (h), the difference between the market value of the asset and the consideration (if any) received for it; and
(f)in a case within paragraph 49(1)(i), the amount of the payment.