Chapter 4 THE RELEVANT INTEREST IN THE QUALIFYING BUILDINGF1
- 360EGeneral rule as to what is the relevant interest
- 360FInterest acquired on completion of conversion
Annotations
Textual amendments
- F1
Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2