101 Commercial allocation for disposals not wholly dealt with by section 100
Finance Act 2012 (2012 c 14) | Legislation

101  Commercial allocation for disposals not wholly dealt with by section 100

(1)     This section applies if, in the case of the disposal—

(a)     no part of the gain or loss is dealt with by section 100, or

(b)     section 100 deals with only a proportion of the gain or loss.

(2)     The gain or loss, or (as the case may be) the remaining proportion of the gain or loss, which is referable to the company's basic life

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