5. Section 13(7)(b) — value of donations

For the purpose of these Regulations, a donation of a type specified in the first column of the following table has the value specified opposite in the second column of that table:First columnSecond columnType of donationValue1.A loan of a sum of money to an entity otherwise than on commercial terms (section 13(2)(c))The difference between —

the cost of obtaining a loan of that sum of money on commercial terms; and

the actual cost (if any) incurred by the entity2.A payment of money to an entity for any consideration given by the entity, the market value of which is lower than the value of the money (regulation 4(1))The difference between —

the value of the money; and

the market value of the consideration3.A gift of property to an entity (regulation 4(2)(a))The market value of the property4.A transfer of property to an entity for any consideration in money given by the entity, if the value of the money is lower than the market value of the property (regulation 4(2)(b))The difference between —

the market value of the property; and

the value of the money5.A transfer of property to an entity for consideration (other than money) given by the entity, if the market value of the consideration is lower than the market value of the property (regulation 4(2)(c))The difference between —

the market value of the property; and

the market value of the consideration6.The provision of any services to an entity otherwise than on commercial terms (regulation 4(2)(d))The difference between —

the cost of procuring those services on commercial terms; and (b)the actual cost (if any) incurred by the entity