214 Value received: receipts of insignificant value
Income Tax Act 2007 (2007 c 3) | Legislation

214  Value received: receipts of insignificant value

(1)     Section 213(2) does not apply if the receipt of value is a receipt of insignificant value.

This is subject to subsection (2).

(2)     If—

(a)     value is received (“the relevant receipt”) by the

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