On receipt of evidence as in DMG42006 the decision maker should
1) if transfer of the capital is banned, take into account
the amount (DMG43003) that a willing buyer would pay on the UK
market for the asset held abroad1. This is likely to be less than
the market or surrender value in the foreign country
2) if there is no ban, value the capital as in DMG43032.
42008 - 42009.