For the purposes of the MEA code the amount of expenditure on an
asset sold with other assets should be ascertained by a just
apportionment of the consideration.
CAA01/S407 and CAA01/S411 deal with the apportionment of
consideration between expenditure qualifying at the 10% and 25%
writing down allowance rates.
Bear in mind that whilst the MEA code restricts qualifying
expenditure by reference to the vendor's original expenditure,
there are no equivalent general provisions applying to plant and
machinery capital allowances.
