Yn ddilys o 18/10/2017
Yn ddilys o 01/04/2018
Valuation of non-monetary considerationE+W
7E+WExcept as otherwise provided, the value of any chargeable consideration for a land transaction, other than—
(a)money (whether in sterling or another currency), or
(b)debt as defined for the purposes of paragraph 8 (debt as consideration),
is to be taken to be its market value at the effective date of the transaction.