Related Commentary  Related HMRC Manuals

250(1)  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 249(1)(a) The amount received by the investor
Section 249(1)(b) The amount of the liability
Section 249(1)(c) The amount of the loan or advance, less the amount of any repayment made before the investment is made
Section 249(1)(d)(i) 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 249(1)(d)(ii) 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 or by a person within subsection (2)
Section 249(1)(e) or (f) The difference between the market value of the asset and the consideration (if any) received for it
Section 249(1)(g) The amount of the payment

250(2)  The persons within this subsection are–

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