[97B Value of benefit conferred by capital payment made by way of making movable property available]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[97B  Value of benefit conferred by capital payment made by way of making movable property available]

[(1)     For the purposes of section 97(4), the value of the benefit conferred by a capital payment consisting of making movable property available, without any transfer of the property in it, to a person (P) is, for each tax year in which the benefit is conferred on P—

((CC x R x D) / Y) - T

·É³ó±ð°ù±ð—

CC is the capital cost of the movable property on the date when the property is first made available

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