»Ê¹ÚÌåÓýapp

CAA01/S60 (1) & S65

A disposal receipt is a disposal value that a person brings to account as a result of a disposal event CA23240 or one of the provisions listed in CA23280.

»Ê¹ÚÌåÓýapp final chargeable period for the main pool, the special rate pool and for a long life asset pool is the chargeable period in which the qualifying activity is discontinued.

»Ê¹ÚÌåÓýapp final chargeable period for a single asset pool is the first chargeable period in which there is a disposal event CA23240 other than the asset beginning to be used partly for purposes other than the qualifying activity. »Ê¹ÚÌåÓýappre is no final chargeable period for a short life asset pool that reaches the eight-year cut-off point CA23640. »Ê¹ÚÌåÓýappre is no final chargeable period for a single ship pool CA25000.

»Ê¹ÚÌåÓýapp final chargeable period for the overseas leasing pool CA24000 is the first chargeable period in which it is impossible for there to be any more disposal receipts.