[F1PART 2AU.K.STRUCTURES AND BUILDINGS ALLOWANCES

(1)If, for the purposes of this Part, an item of expenditure falls to be apportioned between [F2expenditure for which an allowance can be made under this Part] and other expenditure, the apportionment is to be made on a just and reasonable basis.

(2)If the sum paid for the sale of the relevant interest in a building or structure is attributable—

(a)partly to assets representing expenditure for which an allowance can be made under this Part, and

(b)partly to assets representing other expenditure,

only so much of the sum as on a just and reasonable apportionment is attributable to the assets referred to in paragraph (a) is to be taken into account for the purposes of this Part.]