437 Value of net benefit to charity
Income Tax Act 2007 (2007 c 3) | Legislation

Value of net benefit to charity

437  Value of net benefit to charity

(1)     For the purposes of this Chapter the value of the net benefit to a charity is—

(a)     the [relevant] value of the qualifying investment, or

(b)     if the charity is, or becomes, subject to a disposal-related obligation, the [relevant] value of the qualifying investment reduced

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