SCHEDULES
SCHEDULE 10Tax
Part 2 Provisions relating to Part 5
Capital Allowances
I128
1
Paragraph 27 does not apply to determine the disposal value to be brought into account if—
a
the asset is partnership property, and
b
compensating payments are made to one or more, but not both or all, of the partners.
2
Instead, the disposal value to be brought into account is equal to the sum of any compensating payments.