F1Part 4 Agricultural buildings allowances
Chapter 3 Qualifying expenditure
371 Different relevant interests in different parts of the related agricultural land
If a person is entitled to different relevant interests in different parts of the related agricultural land—
(a)
the expenditure is to be apportioned between those parts on a just and reasonable basis, and
(b)
this Part applies as if the person had incurred the expenditure apportioned to each part separately.