# Capital Allowances Act 2001, Section 66: List of provisions outside this Chapter about disposal values

Extent: E+W+S+N.I.

The provisions of this Part referred to in section 60(1)(b) are—
section 68
hire-purchase etc.: disposal value on cessation of notional ownership
section 70E
long funding leases: disposal events and disposal values
sections 72 and 73
grant of new software right: disposal value
. . .
. . .
sections 88 and 89
short-life assets: disposal at under-value or to connected person
section 104E
special rate expenditure: avoidance cases
sections 108, 111 and 114
overseas leasing: disposal values in various cases
sections 132 and 143
ships: ship used for overseas leasing etc.; attribution of amount where balancing charge deferred
section 171
oil production sharing contracts: disposal values on cessation of ownership
sections 196 and 197
fixtures: disposal values on cessation of notional ownership and in avoidance cases
section 208
effect of significant reduction in use of plant or machinery for purposes of qualifying activity
section 208A
cars: disposal value in avoidance cases
section 211
effect of payment of partial depreciation subsidy
. . .
. . .
section 218ZB
disposal of plant or machinery in avoidance cases
sections 228K to 228M
Disposal of plant or machinery subject to lease where income retained
section 229
hire-purchase: disposal values in finance leasing and anti-avoidance cases
sections 238 and 239
additional VAT rebates

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/section/66 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-66
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.