435 Shares in assetsU.K.
This section has no associated Explanatory Notes
(1)This Part applies in relation to a share in an asset as it applies (under section 571) in relation to a part of an asset.
(2)For the purposes of those provisions, a share in an asset is treated as used for the purposes of a trade so long as, and only so long as, the asset is used for the purposes of the trade.