{
  "url": "https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-13",
  "json_url": "https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-13.json",
  "legislation": "ukpga/2002/29",
  "legislation_title": "Proceeds of Crime Act 2002",
  "legislation_url": "https://openlegislation.uk/proceeds-of-crime-act-2002",
  "path": "schedule/10/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) If a compensating payment is made to the transferor, the disposal value to be brought into account is the amount of the payment.\n(2) Otherwise, the disposal value to be brought into account is the amount which would give rise neither to a balancing allowance nor to a balancing charge.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 13 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/29/schedule/10/paragraph/13",
    "retrieved_at": "2026-10-29T09:19:19.387180+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}