Commentary on Sections Overview Part 11: Supplementary provisions Paragraph 92: Determination of market value
3220.This paragraph explains how market value is determined for the purposes of the SIP code. The paragraph derives from paragraph 125 of Schedule 8.
3221.Each proposition in this paragraph now appears in its own sub-paragraph.
3222.In sub-paragraph (3), the constituent parts of the sentence have been rearranged; and this sub-paragraph concludes with a reference to agreed matters “stated” in the agreement.