Section 257QF — Finance Act 2014: The amount of value received

The amount of value received 257QF 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 257Q and 257QB is given by the corresponding entry in column 2 of the table. Provision The amount of value received Section 257QE(2)(a), (b) or (c) The amount received by the investor or, if greater, the market value of the investments or debt Section 257QE(2)(d) The amount of the liability Section 257QE(2)(e) The amount of the loan or advance, less the amount of any repayment made before the investment is made Section 257QE(2)(f) The arm's-length price for the goods or services, less any amount paid for them by the investor Section 257QE(2)(g) The cost to the social enterprise of providing the benefit or facility, less any consideration given for it by the investor Section 257QE(2)(h) The difference between the market value of the asset and the consideration (if any) given for it Section 257QE(2)(i) The amount of the payment Section 257QE(5) The amount of the payment or the market value of the asset Section 257QE(6) The amount received by the investor or, if greater, the market value of the investments