The disposal value to be brought into account for the purposes of capital allowances on plant or machinery depends upon the disposal event1, so, for example:
(1) unless head (2) below applies, if the disposal event is the sale2 of the plant or machinery, the disposal value is the net proceeds of the sale, together with:
(a) any insurance money received in respect of the plant or machinery as a result of an event affecting the price obtainable on the sale; and
(b) any other compensation of any description so received, so far as it consists of capital sums,
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