423 Sections 421 and 422: amount of disposal value to be brought into account
Capital Allowances Act 2001 (2001 c 2) | Legislation

423  Sections 421 and 422: amount of disposal value to be brought into account

(1)     The disposal value to be brought into account under section 421 or 422 depends on the event requiring it to be brought into account, as shown in the Table—

TABLE
DISPOSAL VALUE FOR SECTIONS 421 AND 422
1 Event2 Disposal value
1 Sale of the asset, except in a case where item 2 applies.The net proceeds of the sale, together with—
(a) any insurance money received in respect of the asset as
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