72 Disposal values
Capital Allowances Act 2001 (2001 c 2) | Legislation

72  Disposal values

(1)     This section applies if a person—

(a)     has incurred qualifying expenditure on the provision of plant consisting of computer software or the right to use or otherwise deal with computer software, and

(b)     grants to another a right to use or otherwise deal with the whole or part of the computer software in circumstances in which the consideration for the grant—

(i)     consists of a capital sum, or

(ii)     would consist of a capital sum if the consideration were in money.

(2)     The person is required to bring a disposal value into account unless—

(a)

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