Regulation 83 Notional capital receiptsI1

by virtue of any provision of this Part, a capital receipt received in respect of a disposal of an interest in an asset falls to be treated as reduced for the purposes of section 59,

before the capital receipt is received, the authority receive consideration not in money in respect of the same disposal or a disposal of another interest in the same asset, and

the notional capital receipt in relation to the consideration not in money is treated as reduced by virtue of regulation 106(1),