13. Amendment of section 36 of the principal enactment

Section 36 of the principal enactment is hereby amended by the addition immediately after subsection (4)

of that section, of the following new subsection: -

“(5) Where, in any year of assessment commencing from April 1, 2021, an asset owned by a person is used in the production of different gains and profits from business (including losses) taxable at different tax rates, the cost of, and consideration received for the asset shall be apportioned among such gains and profits, according to the market value of the parts of the assets used to produce respective gains and profits.”.