19(1)If a compensating payment is made to the transferor, the proceeds from the balancing event are the amount of the payment.
(2)Otherwise—
(a)the proceeds from the balancing event are the amount which is equal to the residue of qualifying expenditure immediately before the transfer, and
(b)no balancing adjustment is to be made as a result of the event under section 319 of the Allowances Act 2001.