83Consideration on disposal of assets
(1)In section 31(2) of the [1968 c. 3.] Capital Gains Tax Act 1979 (consideration on disposal of an asset to include money or money's worth which is taken into account in the making of a balancing charge under the Capital Allowances Act 1968) there shall be inserted at the end the words “or which is brought into account as the disposal value of machinery or plant under section 44 of the Finance Act 1971 ”.
(2)This section has effect in relation to disposals after 25th March 1980.