2831.This section provides for apportionments to be made if, in accordance with section 951(2) or (4), part of a trade is treated as a separate trade. It is based on section 343(9) and (10) of ICTA.
2832.Subsection (1) expressly requires apportionments to be reasonable as well as just. This is a minor change in the law: see Change 33in Annex 1. The same change has been made in previous rewrite Acts.
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