Section 600(5)

In such a case— the value of any consideration partly so given is to be taken as the proportion of the consideration properly attributable to its transfer, the valuer must carry out or arrange for such valuations of anything else as will enable him to determine that proportion, and his report must state what valuations have been made for that purpose and also the reason for and method and date of any such valuation and any other matters which may be relevant to that determination.

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