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As indicated at B3.332, the availability of writing-down allowances, balancing allowances and balancing charges for a chargeable period depends on the available qualifying expenditure 'AQE' in the pool (see B3.333) and the total of any disposal receipts 'TDR' to be brought into account in that pool for that period. The provisions described below determine TDR.

A disposal event means an event of a kind that requires a disposal value to be brought into account¹. A disposal receipt means a disposal value that a person is required to bring into account on the occurrence of certain events². The general rules are described below; special rules apply to particular assets and trades and these are described in B3.341–B3.360 and also for disposals of asset son which the super-deduction or 50% FYA have been claimed, see B3.331.

If qualifying expenditure has been allocated to a pool and more than one disposal event occurs in respect of the plant or machinery, a disposal value has to be brought into account in the pool in