Part 8Intangible fixed assets

Chapter 6How credits and debits are given effect

Trading etc credits and debits

750Assets held for purposes falling within more than one section

If an asset is held—

(a)

for purposes falling within more than one of sections 747 to 749, or

(b)

for purposes falling within one or more of those sections and for purposes not so falling,

any necessary apportionment must be made on a just and reasonable basis.