54 Exceptions from deemed market value rule
Finance Act 2003 (2003 c 14) | Legislation

54  Exceptions from deemed market value rule

(1)     Section 53 (chargeable consideration: transaction with connected company) does not apply in the following cases.

In the following provisions “the company” means the company that is the purchaser in relation to the transaction in question.

(2)     Case 1 is where immediately

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