278 Market value
Finance Act 2004 (2004 c 12) | Legislation

278  Market value

(1)     For the purposes of this Part the market value of an asset held for the purposes of a pension scheme is to be determined in accordance with section 272 of TCGA 1992.

(2)     Where an asset held for the purposes of a pension scheme is a right or interest in respect of any money lent (directly or indirectly)

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