26(1)In Schedule 4 to CTA 2010 (index of defined expressions), omit the entry for “market value (in relation to plant or machinery) (in Chapters 3 to 6 of Part 9)”.U.K.
(2)In that Schedule, insert the following entry at the appropriate place—
| “ascribed value (in relation to plant or machinery) (in Chapters 3 to 6 of Part 9) | section 437A”. |