DISPOSAL VALUES (s. 420)
- 420 Meaning of “disposal receipt”
- 421 Disposal of, or ceasing to use, asset
- 422 Use of asset otherwise than for permitted development etc.
- 423 Sections 421 and 422: amount of disposal value to be brought into account
- 424 Disposal value restricted in case of interest in land
- 425 Receipt of capital sum