13(1)If a compensating payment is made to the transferor, the disposal value to be brought into account is the amount of the payment.U.K.
(2)Otherwise, the disposal value to be brought into account is the amount which would give rise neither to a balancing allowance nor to a balancing charge.
Commencement Information
I1Sch. 10 para. 13 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)