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For this purpose, the capital of a company (to be expressed in sterling and rounded up to the nearest pound) consists of the total of the following¹:

1. Ìý

   •ÌýÌýÌýÌý the amount of its paid up share capital (including any amount in the share premium account)

2. Ìý

   •ÌýÌýÌýÌý the amount of any debt incurred for money borrowed or capital assets acquired by the company

3. Ìý

   •ÌýÌýÌýÌý the amount of any debt incurred for a right to receive income created in favour of the company

4. Ìý

   •ÌýÌýÌýÌý the amount of any debt incurred for a consideration the value of which was (at the time it was incurred) substantially less than the amount of the debt (including any premium)

5. Ìý

   •ÌýÌýÌýÌý the amount of any outstanding redeemable loan capital

The amount of any debt includes any interest due on it.

A comparison has to be made between the company's capital before the change in ownership