Section 190(5)

For the purposes of this section— shall be treated as if they involved a non-cash asset of a value equal to the aggregate value of all the non-cash assets involved in the arrangement or, as the case may be, the series. an arrangement involving more than one non-cash asset, or an arrangement that is one of a series involving non-cash assets,

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