Related Commentary  

357BHC(1)  This section applies to any income that–

(a)is mixed income, or

(b)is paid under a mixed agreement.

357BHC(2)  “Mixed income” means the proceeds of sale where an item falling within subsection (2) of section 357BH and an item not falling within that subsection are sold together as, or as part of, a single unit for a single price.

357BHC(3)  A “mixed agreement” is an agreement providing for–

(a)one or more of the matters in paragraphs (a) to (c) of subsection (4), and

(b)one or more of the matters in paragraphs (d) to (g) of that subsection.

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