420Meaning of “disposal receipt”
This section has no associated Explanatory Notes
In sections 417 to 419 “disposal receipt” means a disposal value that a person is required to bring into account in accordance with—
(a)sections 421 to 425, or
(b)paragraph 11 of Schedule 12 to FA 1997 (finance lease or loan: receipt of major lump sum) or any other enactment.