53 Value of donations

53  Value of donations

(1)     The value of any donation falling within section 50(2)(a) (other than money) shall be taken to be the market value of the property in question.

(2)     Where, however, section 50(2)(a) applies by virtue of section 50(3), the value of the donation shall be taken to be the difference between—

(a)     the value of the money, or the market value of the property, in question, and

(b)     the total value in monetary terms of the consideration

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