42 Part disposals
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

42  Part disposals

(1)     Where a person disposes of an interest or right in or over an asset, and generally wherever on the disposal of an asset any description of property derived from that asset remains undisposed of, the sums which under paragraphs (a) and (b) of section 38(1) are attributable to the asset shall, both for the purposes of the computation of the gain accruing on the disposal and for the purpose of applying this Part in relation to the property which remains undisposed of, be apportioned.

(2)     The apportionment shall be made by reference—

(a)

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