53 Deemed market value where transaction involves connected company
Finance Act 2003 (2003 c 14) | Legislation

53  Deemed market value where transaction involves connected company

[(1)     This section applies where the purchaser is a company and—

(a)     the vendor is connected with the purchaser, or

(b)     some or all of the consideration for the transaction consists of the issue or transfer of shares in a company

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