If know-how on which qualifying expenditure has been incurred is
sold, the person who sells it has to bring a disposal value to
account for the chargeable period in which the know-how is sold.
The amount of the disposal value is the net proceeds of sale to the
extent that they are capital sums. Disposal value is not restricted
to cost.
No disposal value is brought to account if the sale is
treated as a sale of goodwill
CA72300.
