97. Disposal receipt and disposal event.

'Disposal receipt' means a disposal value1 that a person is required to bring into account in accordance with specified provisions2.

'Disposal event' means any event of a kind that requires a disposal value to be brought into account3; but if qualifying expenditure has been allocated to a pool4, and more than one event occurs in relation to the plant or machinery, a disposal value is required to be brought into account in the pool in connection with the first event only5.

A person who has incurred qualifying expenditure6 is required to bring the disposal value of the plant or machinery into