Section 66 | List of provisions outside this Chapter about disposal values
From legislation.gov.uk
The provisions of this Part referred to in section 60(1)(b) are—F1F2F3F4F5F6F7
| section 68 | hire-purchase etc.: disposal value on cessation of notional ownership |
| section 70E | long funding leases: disposal events and disposal values |
| sections 72 and 73 | grant of new software right: disposal value |
| . . . | . . . |
| sections 88 and 89 | short-life assets: disposal at under-value or to connected person |
| section 104E | special rate expenditure: avoidance cases |
| sections 108, 111 and 114 | overseas leasing: disposal values in various cases |
| sections 132 and 143 | ships: ship used for overseas leasing etc.; attribution of amount where balancing charge deferred |
| section 171 | oil production sharing contracts: disposal values on cessation of ownership |
| sections 196 and 197 | fixtures: disposal values on cessation of notional ownership and in avoidance cases |
| section 208 | effect of significant reduction in use of plant or machinery for purposes of qualifying activity |
| section 208A | cars: disposal value in avoidance cases |
| section 211 | effect of payment of partial depreciation subsidy |
| . . . | . . . |
| section 218ZB | disposal of plant or machinery in avoidance cases |
| sections 228K to 228M | Disposal of plant or machinery subject to lease where income retained |
| section 229 | hire-purchase: disposal values in finance leasing and anti-avoidance cases |
| sections 238 and 239 | additional VAT rebates |