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Contents

Legislation
Capital Allowances Act 2001

Chapter 2 The relevant interest

  • 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
  1. Chapter 2 · The relevant interest
  2. Effect of creation of subordinate lease

Section 365 | Effect of creation of subordinate lease

From legislation.gov.uk

An interest does not cease to be the relevant interest merely because of the creation of a lease or other interest to which that interest is subject.F1

Notes

  1. F1

    Pt. 4 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)

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