Section 250 — Corporation Tax Act 2010: The amount of value received

The amount of value received 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 2 The persons within this subsection are—

a in a case where the benefit or facility was provided to a director or employee, the director or employee or any associate of the director or employee, and b in a case where the benefit or facility was provided to an associate of a director or employee, the associate or the director or employee.