27(1)If a compensating payment is made to the transferor, the disposal value he is required to bring into account is the amount of the payment.U.K.
(2)Otherwise, the disposal value he is required to bring into account is nil.
Commencement Information
I1Sch. 10 para. 27 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)