s 423 Sections 421 and 422: amount of disposal value to be brought into account
(1) The disposal value to be brought into account under section 421 or 422 depends on the event requiring it to be brought into account, as shown in the Table— Disposal value for sections 421 and 422 (2) The amounts referred to in column 2 of the Table are those received by the person required to bring the disposal value into account. (3) The condition referred to in item 2 of the Table is met by the buyer if— (a) the buyer’s expenditure on the acquisition of the asset cannot be qualifying expenditure under Part 2 or 6 (plant and machinery and research and development allowances), or (b) the buyer is a dual resident investing company which is connected with the seller.