Section 681DJ: Apportionment of payments made and of sums obtained
1092.This section provides for apportionments to be made of payments made and sums obtained. It is based on section 783(6) to (8) of ICTA.
1093.Subsection (3) requires apportionments to be not only just but also reasonable. This is a minor change in the law. See Change 5 in Annex 1.
1094.Although section 783(6) and (8) of ICTA refer to vocations carried on in partnership (as well as to trades and professions carried on in partnership), it is considered that vocations cannot be carried on in partnership: see, for example, Change 4 in Annex 1 to the explanatory notes on CTA 2010. Accordingly, subsections (2), (4) and (5) do not refer to vocations.