market value

"market value", in relation to any thing, means the price which that thing would fetch if sold in a transaction between independent persons dealing at arm's length;
ACT 53 - INCOME TAX ACT 1967
2. Interpretation.

market value

"market value" means the value of:- (a) building which is not intended for sale, excluding specific buildings; or (b) building which is intended for sale but has not been sold, excluding residential building and specific buildings, as valued by a registered valuer within three months before the contribution to the Fund is made;
PU(A) 001/2011 - WATER SERVICES INDUSTRY (SEWERAGE CAPITAL CONTRIBUTION FUND) REGULATIONS 2011
2. Interpretation

market value

"market value", in relation to any thing, means the price which that thing would fetch if sold in a transaction between independent persons dealing at arm's length;
ACT 543 - PETROLEUM (INCOME TAX) ACT 1967 (Revised 1995)
2. Interpretation.
See Also: Translator EN-BM