# Proceeds of Crime Act 2002, Paragraph 27


(1) If a compensating payment is made to the transferor, the disposal value he is required to bring into account is the amount of the payment.
(2) Otherwise, the disposal value he is required to bring into account is nil.

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Source: https://www.legislation.gov.uk/ukpga/2002/29/schedule/10/paragraph/27 (the official version)
Page: https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.