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Corporation Tax Act 2010

Section 250: The amount of value received

888.This section determines the respective values received in relation to the respective transactions listed in paragraphs (a) to (g) of section 249(1). It is based on paragraph 36 of Schedule 16 to FA 2002.

889.To give clarity, subsection (1) sets out the values against the paragraphs of section 249(1) in tabular form.

890.In a case falling within section 249(1)(d)(ii), the table permits the deduction of consideration which is given by a director or employee or an associate of a director or employee, in addition to consideration given by the investor or any associate of the investor. See subsection (2) and Change 28 in Annex 1.

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