# Capital Allowances Act 2001, Section 288: Effect of creation of subordinate interest


(1) 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.
(2) This is subject to any election under section 290.

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/section/288 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-288
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.