[F1257FIThe amount of value receivedU.K.
This section has no associated Explanatory Notes
In a case falling within a provision listed in column 1 of the following table, the amount of value received for the purposes of sections 257FE and 257FJ is given by the corresponding entry in column 2 of the table.
| Provision | The amount of value received |
|---|---|
| Section 257FH(2)(a), (b) or (c) | The amount received by the investor or, if greater, the market value of the shares, securities or debt |
| Section 257FH(2)(d) | The amount of the liability |
| Section 257FH(2)(e) | The amount of the loan or advance, less the amount of any repayment made before the issue of the relevant shares |
| Section 257FH(2)(f) | The cost to the issuing company of providing the benefit or facility, less any consideration given for it by the investor |
| Section 257FH(2)(g) | The difference between the market value of the asset and the consideration (if any) given for it |
| Section 257FH(2)(h) | The amount of the payment |
| Section 257FH(7) | The amount of the payment or the market value of the asset |
| Section 257FH(8) | The amount received by the investor or, if greater, the market value of the shares or securities] |
Textual Amendments
F1Pt. 5A inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 1