125. Avoidance affecting proceeds of balancing event.

Where an event occurs in relation to an asset (a 'balancing event') as a result of which a balancing allowance would otherwise1 fall to be made2 to a person ('the taxpayer'), no allowance is to be so made if, as a result of a tax avoidance scheme, the amount to be brought into account as the proceeds from the event is less than it would otherwise have been