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Legislation

Capital Allowances Act 2001

CHAPTER 4 THE RELEVANT INTEREST IN THE BUILDING OR STRUCTURE

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Section 270DA General rule as to what is the relevant interest
Section 270DB Interest acquired on completion of construction
Section 270DC Effect of creation of subordinate interest
Section 270DD Leases granted for 35 years or more
Section 270DE Merger of leasehold interest

PART 2A STRUCTURES AND BUILDINGS ALLOWANCES
CHAPTER 4 THE RELEVANT INTEREST IN THE BUILDING OR STRUCTURE

CHAPTER 4 THE RELEVANT INTEREST IN THE BUILDING OR STRUCTURE

From legislation.gov.uk

Contents

Section 270DA General rule as to what is the relevant interest
Section 270DB Interest acquired on completion of construction
Section 270DC Effect of creation of subordinate interest
Section 270DD Leases granted for 35 years or more
Section 270DE Merger of leasehold interest