51Assets used partly for security
(1)In a case where—
(a)apart from section 50(7) above, section 50(2) above would apply in the case of an asset, and
(b)the provider intends the asset to be used partly to improve personal physical security,
section 50(2) shall nevertheless apply, but only so as to allow a deduction of the appropriate proportion of the amount there mentioned.
(2)For the purposes of subsection (1) above the appropriate proportion of the amount mentioned in section 50(2) above is such proportion of that amount as is attributable to the provider’s intention that the asset be used to improve personal physical security.
(3)In a case where—
(a)apart from section 50(7) above, section 50(3) above would apply in the case of an asset, and
(b)the provider intends the asset to be used partly to improve personal physical security,
section 50(3) shall nevertheless apply, but only so as to allow a deduction of the appropriate proportion of the amount there mentioned.
(4)For the purposes of subsection (3) above the appropriate proportion of the amount mentioned in section 50(3) above is such proportion of that amount as is attributable to the provider’s intention that the asset be used to improve personal physical security.