CA50630 - MEA: Second-hand assets: assets derived from previous trader
Where the buyer바카라 사이트™s asset is derived from one or more assets of the previous trader, the buyer바카라 사이트™s qualifying expenditure is determined by reference to just and reasonable apportionments of both:
- the previous trader바카라 사이트™s qualifying expenditure,
and
- any balancing allowances given to or balancing charges made on the previous trader.