EIS: deferral relief: shares issued on or after 6 April 1998: replacement value: amount of
The amount of the replacement value is:
a. In a case within VCM23410 (a), the aggregate of:
- the amount of any payment within VCM40550 (a)(i), and
- the difference between the market value of any asset within VCM40550 (a)(ii) or (iii) and the amount or value of the consideration (if any) received for it.
c. In a case within VCM23410 (c) the amount or value of the consideration received by the original supplier.