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(1)Section 563 applies in relation to the determination for the purposes of any of Parts 3 to 11 or this Part of any question about the way in which a sum is to be apportioned.
(2)Section 563 applies in relation to any determination of the market value of property for the purposes of—
(a)any provision of Part 2 (plant and machinery allowances),
(b)section 423 (mineral extraction allowances: amount of disposal value to be brought into account),
(c)section 559 (effect of successions),
(d)section 568 or 569 (sales treated as being for alternative amount), or
(e)section 573 (transfers treated as sales).
(3)Section 563 applies in relation to any determination of the amount of any sums paid or proceeds for the purposes of section 357 (industrial buildings allowances: arrangements having an artificial effect on pricing).
(4)If section 561 (transfer of a UK trade to a company in another member State) applies, section 563 applies—
(a)for the purposes of the tax of both company A and company B referred to in that section, and
(b)in relation to the determination of any question of apportionment of expenditure under section 561(3).
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