Chapter 5 Capital Allowances

Hello,

I have been going through your lectures and so far it’s been amazing. The concepts are really clear to understand.
In Chapter 5, on a cash basis, plant and machinery are deducted as an allowable expense against adjusted trading profits.
So I just wanted to confirm that the section in Chapter 5, Sale of plant and machinery only talks about on accruals basis and not cash basis.
If it was on cash basis, then nothing have to be done with regards to disposal as part of Capital Allowances calculation concerning plant and machinery. Am I going in the right direction?

Thank you.