(1) Subsections (3) to (5) of section 560 shall not apply in relation to a disposal of an asset -
(a) which, from the beginning of the period of ownership of the person making the disposal to the time when the disposal is made, is used solely for the purposes of a trade or profession and in respect of which that person has claimed or could have claimed any capital allowance in respect of any expenditure attributable to the asset under paragraph (a) or (b) of section 552(1), or
(b) on which the person making the disposal has incurred any expenditure which has otherwise qualified in full for any capital allowance.
(2) In the case of the disposal of an asset which in the period of ownership of the person making the disposal has been used partly for the purposes of a trade or profession and partly for other purposes, or has been used for the purposes of a trade or profession for part of that period, or which has otherwise qualified in part only for capital allowances -
(a) the consideratio
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