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Legislation

Capital Allowances Act 2001

Chapter 2 The relevant interest

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Section 364 General rule as to what is the relevant interest
Section 365 Effect of creation of subordinate lease
Section 366 Interest conveyed or assigned by way of security
Section 367 Merger of leasehold interest
Section 368 Provisions applying on ending of lease

Part 4 Agricultural buildings allowances
Chapter 2 The relevant interest

Chapter 2 The relevant interest

From legislation.gov.uk

Contents

Section 364 General rule as to what is the relevant interest
Section 365 Effect of creation of subordinate lease
Section 366 Interest conveyed or assigned by way of security
Section 367 Merger of leasehold interest
Section 368 Provisions applying on ending of lease