66 List of provisions outside this Chapter about disposal valuesU.K.
This section has no associated Explanatory Notes
The provisions of this Part referred to in section 60(1)(b) are—
| section 68 | hire-purchase etc.: disposal value on cessation of notional ownership |
| sections 72 and 73 | grant of new software right: disposal value |
| section 79 | cars: disposal value in avoidance cases |
| sections 88 and 89 | short-life assets: disposal at under-value or to connected person |
| section 104 | long-life assets: 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 211 | effect of payment of partial depreciation subsidy |
| section 222 | anti-avoidance: limit on disposal value |
| [F1sections 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 |
Textual Amendments
F1Words in s. 66 inserted (with effect in accordance with s. 84(5)(6) of the amending Act) by Finance Act 2006 (c. 25), s. 84(2)