81. References to sales and apportionment of consideration.

Any reference in the Capital Allowances Act 2001 to the sale of any property includes the sale of that property together with any other property1; and for this purpose all property sold as a result of one bargain is treated as sold together, even though:


    (1)     separate prices are, or purport to be, agreed for separate items of that property; or


    (2)     there are, or purport to be, separate sales of separate items of that property2.

If an item of property is sold together with other property, then, for the purposes of the Capital Allowances Act 2001:


    (a)     the net