101(1) This section applies if, in the case of the disposal–
(a)no part of the gain or loss is dealt with by section 100, or
(b)section 100 deals with only a proportion of the gain or loss.
101(2) The gain or loss, or (as the case may be) the remaining proportion of the gain or loss, which is referable to the company's basic life assurance and general annuity business is determined in accordance with an acceptable commercial method adopted by the company for the period of account in which the disposal is made.
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