SolvedCrossheading Valuation of trading stock
From legislation.gov.uk
Contents
- Section 173 Valuation of trading stock on cessation
- Section 174 Meaning of “trading stock”
- Section 175 Basis of valuation of trading stock
- Section 176 Sale basis of valuation: sale to unconnected person
- Section 177 Sale basis of valuation: sale to connected person
- Section 178 Sale basis of valuation: election by connected persons
- Section 179 Connected persons
- Section 180 Cost to buyer of stock valued on sale basis of valuation
- Section 181 Meaning of “sale” and related expressions