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but, where part only of a trade or undertaking complies with paragraph (a) or (b), section 303(5) shall apply as if the part which does and the part which does not so comply were separate trades.

(b) in the case of expenditure for which allowances are to be made by virtue of section 303(6), the occasion when that person first both carries on the trade or part of the trade for the purposes of which the expenditure was incurred, and occupies for the purposes of that trade or part of the trade the dock or other premises in connection with which the expenditure was incurred.

(b) (i) A company to which an industrial building allowance under section 271, an initial allowance under section 283 or an initial allowance under section 303(1)(a) is to be made in taxing a trade for any accounting period may disclaim the allowance by notice in writing given to the inspector not later than 2 years after the end of that period.