Section 21A(3)

In a case where this section applies, the court must determine whether A is less than B, where— “A” is the total of the values of all relevant property as decided in accordance with section 80(3A) or (3B) (as appropriate), and “B” is the total of the values at which that property was taken into account when the relevant amount was calculated, adjusted to take account of changes in the value of money since it was calculated.

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Source: legislation.gov.uk · retrieved 2026-09-04