Section 257FI — Income Tax Act 2007: The amount of value received

The amount of value received 257FI 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