SolvedCA33000 | Industrial Buildings Allowance (IBA): relevant interest: contents
From HM Revenue & Customs · Capital Allowances Manual
Contents8 entries
- CA33005IBA: relevant interest: general rule
- CA33010IBA: relevant interest: acquired when construction is complete
- CA33020IBA: relevant interest: creation of subordinate interest
- CA33030IBA: relevant interest: merger of leasehold interest
- CA33040IBA: relevant interest: types of interest that may be the relevant interest
- CA33045IBA: relevant interest: tenants in common
- CA33050IBA: relevant interest: termination of lease
- CA33100IBA: relevant interest: election to treat grant of long lease as a sale of the relevant interest