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Contents

Legislation
Capital Allowances Act 2001

Crossheading The relevant interest in the building

  • Section 495 General rule as to what is the relevant interest in the building
  • Section 496 Interest acquired on completion of construction
  • Section 497 Effect of creation of subordinate interest
  • Section 498 Merger of leasehold interest
  • Section 499 Provisions applying on termination of lease
  1. Chapter 2 The relevant interest
  2. Crossheading The relevant interest in the building

Crossheading The relevant interest in the building

From legislation.gov.uk

Contents

  1. Section 495 General rule as to what is the relevant interest in the building
  2. Section 496 Interest acquired on completion of construction
  3. Section 497 Effect of creation of subordinate interest
  4. Section 498 Merger of leasehold interest
  5. Section 499 Provisions applying on termination of lease
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