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Legislation
Capital Allowances Act 2001

Chapter 3 The relevant interest in the building

  • Section 286 General rule as to what is the relevant interest
  • Section 287 Interest acquired on completion of construction
  • Section 288 Effect of creation of subordinate interest
  • Section 289 Merger of leasehold interest
  • Section 290 Election to treat grant of lease exceeding 50 years as sale
  • Section 291 Supplementary provisions with respect to elections
  1. Part 3 Industrial buildings allowances
  2. Chapter 3 The relevant interest in the building

Chapter 3 The relevant interest in the building

From legislation.gov.uk

Contents

  1. Section 286 General rule as to what is the relevant interest
  2. Section 287 Interest acquired on completion of construction
  3. Section 288 Effect of creation of subordinate interest
  4. Section 289 Merger of leasehold interest
  5. Section 290 Election to treat grant of lease exceeding 50 years as sale
  6. Section 291 Supplementary provisions with respect to elections
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