entrepreneurs' relief

I got confused on applying tax rate in qualifying and non qualifying gains. let our taxable income is 28000
qualifying gains is 1105000 and non qualifying is 180300 .
1.if we are in basic band, does we need to apply 10% in full qualifying gains?
2. let our taxable income is 38000. so how to apply rate?

what does this mean ,”the disposal of an individual business asset used for the purposes of a continuing trade does not qualify. there must be a disposal of the whole of the trading business or a substantial part”

”there is no requirement to restrict the gain qualifying for relief on shares by reference to any non business assets held by the company” what does this mean??