Modifications etc. (not altering text)
C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7
In sections 417 to 419 “disposal receipt” means a disposal value that a person is required to bring into account in accordance with—
(a)sections 421 to 425, or
(b)paragraph 11 of Schedule 12 to FA 1997 (finance lease or loan: receipt of major lump sum) or any other enactment.