Section 80(3A)

Where the person no longer holds the property obtained because it has been sold, the value of the property at the material time is the greater of the following— the proceeds of the sale, adjusted to take account of later changes in the value of money; the value (immediately before the sale) of the property, adjusted to take account of later changes in the value of money.

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