s 425 Receipt of capital sum
(1) This section applies if a person— (a) has incurred qualifying expenditure, and (b) receives a capital sum which, in whole or in part, it is reasonable to attribute to that expenditure. (2) The person is required to bring into account as a disposal value for the chargeable period in which the capital sum is received so much of the capital sum as is reasonably attributable to the qualifying expenditure. (3) This section does not apply if the capital sum falls to be brought into account under section 421 or 422.