My client claimed super deduction expenditure on a £500,000 piece of machinery during the accounting period ended 31 January 2022.

While the asset is still operating, there has been a major downturn in profits generated from it, therefore the company is considering selling it for £400,000 to inject some cash flow, but they are undecided whether this will take place in the current accounting period to 31 January 2023 or in the subsequent period(s).

What will the proceeds be if the machinery is disposed on the following dates - 30 September 2022, 30 June 2023, 1 March 2024?