(1)This section and section 891 apply for the purposes of this Chapter in relation to assets to which section 858 (treatment of fungible assets) applies.
(2)Section 858 applies as if—
(a)pre-FA 2002 assets, and
(b)intangible fixed assets that are not pre-FA 2002 assets,
were assets of different kinds.
(3)If section 858 applies (whether or not it is a case where subsection (2) has effect)—
(a)a single asset comprising pre-FA 2002 assets is treated as itself being a pre-FA 2002 asset, and
(b)a single asset comprising intangible fixed assets that are not pre-FA 2002 assets is treated as itself being an asset to which this Part applies.