Section 356OJ ApportionmentsF1
Any apportionment (whether of expenditure, consideration or any other amount) that is required to be made for the purposes of this Part is to be made on a just and reasonable basis.
Annotations
Textual amendments
- F1
Pt. 8ZB inserted (with effect in accordance with s. 81 of the amending Act and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))) by Finance Act 2016 (c. 24), s. 77(1)
Notes on Part 8ZB
Modifications
- C1
Pt. 8ZB applied (with modifications) by 1992 c. 12, Sch. 1A para. 4(6) (as inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 14)