# Capital Allowances Act 2001, Section 371: Different relevant interests in different parts of the related agricultural land


If a person is entitled to different relevant interests in different parts of the related agricultural land—
(a) the expenditure is to be apportioned between those parts on a just and reasonable basis, and
(b) this Part applies as if the person had incurred the expenditure apportioned to each part separately.

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/section/371 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-371
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.