Paragraph 77 Section 37 (consideration chargeable to tax on income)

In subsection (2), for paragraphs (a) and (b) substitute—

“(a)

taken into account in the making of a balancing charge under the Capital Allowances Act but excluding Part 10 of that Act,

(b)

brought into account as the disposal value of plant or machinery under Part 2 of that Act, or

(c)

brought into account as the disposal value of an asset representing qualifying expenditure under Part 6 of that Act.”