60 Meaning of “disposal receipt” and “disposal event”
Capital Allowances Act 2001 (2001 c 2) | Legislation

Disposal events and disposal values: general

60  Meaning of “disposal receipt” and “disposal event”

(1)     In this Part “disposal receipt” means a disposal value that a person is required to bring into account in accordance with—

(a)     sections 61, 62 and 63 (disposal events, disposal values and the general limit on the amount of

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