(1)Any reference in this Part to the sale of property includes the sale of that property together with other property.
(2)In this section—
references to property include know-how, and
references to the sale of property include the disposal of know-how.
(3)For the purposes of subsection (1), all property sold as a result of one bargain is to be treated as sold together even though—
(a)separate prices are, or purport to be, agreed for separate items of that property, or
(b)there are, or purport to be, separate sales of separate items of that property.
(4)If an item of property is sold together with other property, then, for the purposes of the charges under sections 908 and 912—
(a)the net proceeds of the sale of that item are treated as being so much of the net proceeds of the sale of all the property as, on a just and reasonable apportionment, is attributable to that item, and
(b)the expenditure incurred on the provision or purchase of that item is treated as being so much of the consideration given for all the property as, on a just and reasonable apportionment, is attributable to that item.