Crossheading Disposal events and disposal values: general
From legislation.gov.uk
Contents
- Section 60 Meaning of “disposal receipt” and “disposal event”
- Section 61 Disposal events and disposal values
- Section 62 General limit on amount of disposal value
- Section 62A Cases in which disposal value is transition value
- Section 63 Cases in which disposal value is nil
- Section 64 Case in which no disposal value need be brought into account
- Section 64A Leased assets: arrangements reducing disposal value of asset