Chapter 4 THE RELEVANT INTEREST IN THE BUILDING OR STRUCTUREF1
- 270DAGeneral rule as to what is the relevant interest
- 270DBInterest acquired on completion of construction
- 270DCEffect of creation of subordinate interest
- 270DDLeases granted for 35 years or more
- 270DEMerger of leasehold interest
Annotations
Textual amendments
- F1
Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2