SCHEDULE 3DISPOSAL STATEMENTS
FURTHER INFORMATION
14.
If an instalment under article 23 is payable on the annual reporting date on or before which the disposal statement is to be furnished, the disposal statement shall give—
(a)
the amount of that instalment; and
(b)
the amount of every instalment previously paid in respect of the disposal to which that instalment relates,
specifying how the instalments have been calculated.