821.This section is based on section 76A(3), (4) and (7) of CAA 1990. It limits qualifying expenditure for plant or machinery which has been the subject of a sale and finance leaseback which restricted the seller’s disposal value. The limit is the sum of:
	the disposal value which was brought into account under section 222; and
	any installation costs allowable under section 25.
Commentary on Sections Glossary Structure of Part 2 Section 226: Qualifying expenditure limited in subsequent transactions