Section 365 Effect of creation of subordinate leaseF1
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.
Annotations
Textual amendments
- 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)
Notes on Part 4
Modifications
- C1
Pt. 4 restricted (19.7.2007) by Finance Act 2007 (c. 11), s. 36(4)-(7)