SolvedBLM72085 | ’Income-into-capital’ schemes and back loaded leases: Relief for set-offs against rentals: part disposal of asset 'representing' leased asset
From HM Revenue & Customs · Business Leasing Manual
On a part disposal of an asset representing the leased asset, the amount of cumulative accountancy rental excess which is to be deducted is apportioned using the capital gains part disposal formula.