The general rule for the apportionment of allowable expenditure on a part disposal (see C2.402) does not apply to expenditure which, on the facts, is wholly attributable to what is disposed of, or to what remains undisposed of. For such expenditure, no apportionment is required1.
The practical effect of this provision may be to allocate an undue proportion of expenditure to the part of the asset disposed of, because
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