Schedule 9ZD, Part 4, paragraph 20

In paragraph 1 of Schedule 6 (valuation: supply to connected person at less than market value) the reference to a supply made by a taxable person is to be read as including a scheme supply that is made by a participant in a non-UK scheme (and is treated as made in the United Kingdom).

← 5 · All articles · 21 →

Source: legislation.gov.uk · retrieved 2026-07-28