(1) This section applies if you * acquired the original entitlement (or all of the original entitlements) on or after 20 September 1985.
(2) The first element of the * cost base of the retained entitlement (or of each of the retained entitlements) is such amount as is reasonable having regard to:
(a) the total of the cost bases of all the original entitlements; and
(b) the number and * market value of the original entitlements; and
(c) the number and market value of the retained entitlements.
(3) The first element of the * reduced cost base of the retained entitlements is worked out similarly.
(4) For the purposes of paragraph (2)(c), the * market value of the retained entitlements is their market value just after the * CGT event referred to in section 124-1135 happens.