14QApportionment of joint expenditure

#### 14Q Apportionment of joint expenditure 14Q Apportionment of joint expenditure > > (1) This section applies to the calculation of allowances for profitable expenditure for improvements constructed on or for the benefit of a number of parcels of land, where the profitable expenditure has (by agreement or otherwise) been apportioned between the various owners of the land. > > > (2) The proportion of the total profitable expenditure on any such improvements to be allowed in relation to any one parcel of land is to be the same as the proportion of the total cost of those improvements that are paid or payable by the owner of that parcel. > > **s 14N–14R:** Ins 2000 No 106, Sch 1 \[14\].