337 Determination of “the invested amount”
Income Tax Act 2007 (2007 c 3) | Legislation

337  Determination of “the invested amount”

(1)     This section applies for the purpose of determining “the invested amount” in respect of any loan, securities or shares included in the investment.

This is subject to sections 363(2) and 369 (which adjust “the invested amount” in certain cases where value is received).

(2)

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