[185C Deemed market value]
Finance Act 2004 (2004 c 12) | Legislation

[185C  Deemed market value]

[(1)     For the purposes of section 185B(2), where no person who holds the interest in the property directly during the tax year does so by virtue of a lease of residential property, the deemed market value of the interest for the year is—

(MV + UP) x (1 + RPI)

·É³ó±ð°ù±ð—

MV is the opening market value (see subsection (2)),

UP is the total of any unauthorised payments treated as made by the pension scheme under

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