# Proceeds of Crime Act 2002, Paragraph 13


(1) If a compensating payment is made to the transferor, the disposal value to be brought into account is the amount of the payment.
(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.

---
Source: https://www.legislation.gov.uk/ukpga/2002/29/schedule/10/paragraph/13 (the official version)
Page: https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.